Page 4 - DCOM205_ACCOUNTING_FOR_COMPANIES_II

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accounting for companies – ii
Objectives:

l To develop an understanding about accounting treatment in case of amalgamation and reconstruction.
l To acquaint students with the accounting procedure and in-depth knowledge of preparation of various accounts
l To develop an understanding of the company regulations among the students

Sr. No. Description

1 Acquisition of Business

2 Amalgamation: Basics and their concepts
3 Amalgamation: Accounting treatment as per AS: 14 (excluding intercompany
holdings).

4 Internal Reconstruction of Companies (Including reconstruction schemes)

5 External Reconstruction of Companies
6 Accounting for Banking Companies
7 Accounting for Insurance Companies

8 Liquidation of Companies: Preparation of Statement of Affairs and
Deficiency account, Liquidator’s Final statement of Accounts, List B

Contributories.
9 Valuation of Goodwill

10 Valuation of Shares and Valuation of Preference Shares