Financial Accounting – II
FYBBI
Semester II
Syllabus1. Valuation of Goodwill and Shares (15 Lectures)
Valuation of Goodwill
Maintainable Profit Method, Super Profit Method, Capitalization Method, Annuity Method
Valuation of Shares
Intrinsic Value Method, Yield Method and Fair Value Method
2. Buy-back of Equity Shares (15 Lectures)
Company Law / Legal Provisions (including related Restrictions, Power, Transfer to Capital Redemption Reserve Account and Prohibitions),
Compliance of Conditions including Sources, Maximum Limits and Debt Equity Ratio
3. Redemption of Preference Shares (15 Lectures)
Company Law / Legal Provisions for Redemption of Preference Shares in Companies Act, Sources of Redemption including Divisible Profits and Proceeds of Fresh Issue of Shares, Premium on Redemption from Security Premium and Profits of Company Capital Redemption Reserve Account – Creation and Use
4. Redemption of Debentures (15 Lectures)
Redemption of Debentures by Payment from Sources including Out of Capital and /or Out of Profits. Debenture Redemption Reserve and Debenture Redemption Sinking Fund excluding Insurance Policy. Redemption of Debentures by Conversion into New Class of Shares or Debentures with Options – including at Par, Premium and Discount
FYBBI
Semester II
Syllabus1. Valuation of Goodwill and Shares (15 Lectures)
Valuation of Goodwill
Maintainable Profit Method, Super Profit Method, Capitalization Method, Annuity Method
Valuation of Shares
Intrinsic Value Method, Yield Method and Fair Value Method
2. Buy-back of Equity Shares (15 Lectures)
Company Law / Legal Provisions (including related Restrictions, Power, Transfer to Capital Redemption Reserve Account and Prohibitions),
Compliance of Conditions including Sources, Maximum Limits and Debt Equity Ratio
3. Redemption of Preference Shares (15 Lectures)
Company Law / Legal Provisions for Redemption of Preference Shares in Companies Act, Sources of Redemption including Divisible Profits and Proceeds of Fresh Issue of Shares, Premium on Redemption from Security Premium and Profits of Company Capital Redemption Reserve Account – Creation and Use
4. Redemption of Debentures (15 Lectures)
Redemption of Debentures by Payment from Sources including Out of Capital and /or Out of Profits. Debenture Redemption Reserve and Debenture Redemption Sinking Fund excluding Insurance Policy. Redemption of Debentures by Conversion into New Class of Shares or Debentures with Options – including at Par, Premium and Discount
Additional Information
| BOARD | Maharashtra State Board |
|---|---|
| ISBN-13 | 978-93-89293-47-0 |
| AUTHOR | Ainapure & Ainapure |
| PUBLISHER | Manan Prakashan |
| ED | All |
| PAGES | 284 |
| SUBJECT | Financial Accounting – II FYBBI Semester II |
| LANGUAGE | English |
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