Company Shares & Securities 

Issue of Shares: Meaning and Procedure FREE

Types of Shares: Equity vs Preference FREE

Bonus Issue of Shares: Concept and Accounting Treatment

Sweat Equity Shares: Meaning and Provisions

Employee Stock Option Scheme (ESOS): Features and Accounting

Employee Stock Purchase Scheme (ESPS): Treatment and Difference from ESOS

Buy-back of Shares: Conditions and Journal Entries

Redemption of Preference Shares: Procedure and Entries

Forfeiture and Reissue of Shares

Right Issue of Shares: Definition and Accounting

Calls in Advance and Calls in Arrears

Pro-rata Allotment and Oversubscription

Underwriting of Securities: Types and Calculation

Accounting for Underwriting Commission

Debentures

Issue of Debentures: At Par, Discount, and Premium

Redemption of Debentures: Methods and Journal Entries

Debenture Redemption Reserve (DRR) and Investment

Treatment of Discount/Loss on Issue of Debentures

Conversion of Debentures into Shares

Accounting Adjustments & Corporate Events 

Profit Prior to Incorporation: Concept and Allocation

Valuation of Goodwill: Methods (Average, Super Profit, Capitalization)

Valuation of Shares: Net Asset and Yield Methods

Final Accounts of Companies: Overview

Preparation of Profit and Loss Account as per Schedule III

Preparation of Balance Sheet as per Schedule III

Amalgamation of Companies: Concepts and AS-14 Provisions

Accounting for Merger vs Acquisition

Purchase Consideration: Calculation and Accounting Treatment

Capital Changes & Reconstruction 

Alteration of Share Capital: Types and Legal Provisions

Reduction of Share Capital

Internal Reconstruction: Meaning and Methods

Journal Entries for Internal Reconstruction

Capital Reserve and its Treatment

Reorganization of Capital and Liabilities

Advanced Reporting 

Corporate Financial Reporting: Scope and Objectives

Mandatory Disclosures under Corporate Law

Accounting Standards Relevant to Corporate Accounting

Interim Financial Reporting

Segment Reporting

Consolidated Financial Statements: Meaning and Basics