Company Accounts

Company Accounts

Company Accounts for CA Foundation, CS Foundation, CMA Foundation, CBSE, ICSE, Class 11-12 (Commerce) courses.


Company, Types of Company, Memorandum of Association, Articles of Association, Books of Accounts.

Share Capital

Shares of Company, Share Capital, Issue of Shares at Par, Shares Issue at Premium, Shares Issue at Discount, Calls on Share, Pro-rata Allotment, Forfeiture of Shares, Reissue of Forfeited Share, 

Preference Shares

Preference Shares, Redemption of Preference Share, Utilisation of Reserve for Redemption, 


Debenture, Types of Debenture, Debentures Issue against Cash, Issue of Debentures in instalments, Issue of Debentures at Discount, Debentures Issued for consideration other than cash, Debenture Issued as Collateral Security, Debenture Interest.

Profit / Loss Prior to Incorporation

Treatment of Pre- Incorporation Profit/ Loss, Computation of Pre- Incorporation Profit / Loss, Change in Ratios, Statutory Report

Underwriting of Shares & Debentures

Underwriting, Types of Underwriting, Determination of Underwriter’s Liabilities

Employee Stock Option Plan

Employees Stock Option Scheme, Accounting Procedure for Employee Share-Based Payments, Issue of Shares under ESOP, Employee Stock Purchase Scheme (ESPS)

Redemption of Debenture

Debenture Redemption Reserve (DRR), Redemption of total debentures, Redemption in Installments, Sinking Fund Method, Insurance Policy Method, Interest on Own Debentures, Purchase of Debentures before Specified Date, Partial Redemption

Alteration of Share Capital

Conversion & Reconversion of Shares & Stocks, Sub-Division of Shares, Cancellation of unissued Shares

Bonus Issue

Utilisation of Reserves for Bonus Issue, Accounting Entries for Bonus Issue

Buy Back of Shares

Rules of Buy-back of Shares, Sources of Fund for Buy Back of Shares, Accounting Treatment for Buy-back of Shares


Types of Amalgamation, Purchase Consideration, Accounting Method of Amalgamation


Reconstruction, Internal Reconstruction, External Reconstruction

Liquidation of Companies
Modes of Winding Up, Statement of Affairs, Payment of Liabilities on Winding Up, Deficiency/Surplus Account, Receiver’s Receipts and Payment Account , Liquidator’s Cash Account,  Liquidator’s Statement of Account,