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English

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Accounting & Bookkeeping

Category

Company Accounts & Audit - CMA Inter Paper 12 ( PART- 1/2)

A Comprehensive course on Company Accounts for students appearing for CMA Inter Exam - Paper 12

4.00 (3 reviews)

Company Accounts & Audit - CMA Inter Paper 12 ( PART- 1/2)

Students

6.5 hours

Content

Jun 2021

Last Update
Regular Price

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What you will learn

Company Accounts


Description

Welcome to this course Company Accounts for CMA Inter Paper 12 Examination.

This course is designed and structured keeping in mind students preparing for CMA Intermediate Examination.

This course will cover first section of the Paper 12 - Company Accounts only.

You will lectures, case studies related to company accounts covering

a) Issue of Shares

b) Journal Entries for Issue of Shares

c) Journal Entries for Allotment, Calls in Arrears, Forfeiture.

You will see lot many case studies in this course to make you stronger in handling real life scenarios.

This course is structured in self paced learning style.

Please have your notepad and pen by your side to practice along with lectures.

See you inside the course.


Content

Accounting of Shares and Debentures

Classifications of Share Capital

Publication of Authorised, Subscribed and Paid Up Capital

Issue of Application forms for Securities

Refund of Application Money

Allottment of Securities by Company

Calls on Shares

Journal Entries for Issue of Shares

Case - Journal Entries for Issue of Shares

Issue of Shares at Premium

Case - Issue of Shares at Premium

Issues of Shares at Discount

Adjustment of Excess money towards the amount due on the allotment and calls

Case - Interest on Calls in Arrears and Advance

Case - Journal Entries for Calls in Advance and Arrears

Case - Journal Entries for Issue of Shares in exchange of Assets | CMA INTER | P

Case - Journal Entry - Issue of Shares for consideration other than cash

Case - Share Issue, Allotment & Calls in Arrears - Journal & Cash Book

Case - Share Issue, Allotment, Calls in Arrears & Forfeiture - Journal & Balance

Case - Share Issue, Allotment, Calls in Arrears & Forfeiture & Reissue - Journal

Follow on Public Offering

Introduction to Buy Back and its advantages

Sources for Buy Back of Shares / Securites

Important provisions related to Buy Back - Part 1

Important provisions related to Buy Back - Part 2

Important provisions related to Buy Back - Part 3

Important provisions related to Buy Back - Part 4

Important provisions related to Buy Back - Part 5

Provisions of Sec 70 of Companies Act 2013.

SEBI Provisions related to Buy Back

Case - Pass Journal Entries for Buy Back

Case: Buy Back Accounting Entries & Balance Sheet

Case Study - Buy Back - Journal & Balance Sheet

Introduction to Underwriting

Underwriting Commission

Provisions of Companies Act affecting Underwriting

Normal Underwriting Contract

Firm Underwriting Contract

Case Study - Computation of Liabilities of Underwriters

Case - Calculate Underwriters Liability and Journal Entries

Case - Computation of Underwriters Liability (Part 1)

Case - Computation of Underwriters Liability (Part 2)

Case - Allocation of Liability of Underwriters

Case - Allocation of Liability of Underwriters

ACCOUNTING STANDARDS

Introduction to AS 19 Leases and its applicability

Non Cancellable Lease and Lease Term - Definition

Minimum Lease Payments

Fair Value, Economic Life & Useful Life

Residual Value, Guaranteed & Unguaranteed Residual Value, Gross Investment in Le

Unearned Finance Income, Interest rate implicit in lease & Contingent Rent

Types of Lease

Indicators of Financial Lease

Accounting for Financial Lease

Interest rate implicit in lease & Case Studies

Cashflow

Practice Problem: Cash Flow Statement 2

Practice Problem: Cash Flow Statement 3

FINANCIAL STATEMENTS OF COMPANIES

Case 1 - Disclosure about Bonus Shares in Financial Statements

Case 2 - Disclosure about Work in Process in Financial Statements

Case 3 - Disclsoure about Accumulated Loss in Balance Sheet

Case 4 - Disclosure related to Loan in Balance Sheet

Bonus Lecture


Coupons

DateDiscountStatus
11/30/202093% OFFExpired

2461918

Udemy ID

7/16/2019

Course created date

11/21/2019

Course Indexed date
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