CORPORATE AND MANAGEMENT ACCOUNTING

Detailed Contents

1. Introduction to Financial Accounting.
2. Introduction to Corporate Accounting: Records of accounts to be maintained by a company.
3. Accounting for Share Capital : Issue of Shares; Forfeiture and Reissue of Shares, Accounting Treatment of Premium, Buy-back of Shares; Redemption and Conversion; Capital Redemption Reserve, Bonus Shares; Rights Issue, ESOPs, ESPS, Sweat Equity Shares; and Underwriting; Book Building.
4. Accounting for Debentures: Accounting Treatment, Debenture Redemption Reserve, Redemption of Debentures and Conversion of Debentures into Shares. Deferred Tax.
5. Related Aspects of Company Accounts: Accounting for ESOP, Buy-back, Equity Shares with differential rights, Underwriting and Debentures.
6. Financial Statements Interpretation: Preparation and Presentation of Financial Statements; Quarterly, Half yearly and Annual Financial Statement pursuant to Listing Regulations; Depreciation provisions and Reserves; Determination of Managerial Remuneration, Corporate Social Responsibility spend, various disclosures under the Companies Act, 2013, LODR & applicable accounting standards; Related party and segment reporting, Audit Queries; How to Read and interpret Financial Statements.
7. Consolidation of Accounts as per Companies Act, 2013 : Holding Company, Subsidiary Companies, Associate Companies and Joint Venture; Accounting Treatment and disclosures.
8. Corporate Financial Reporting: Requirements of Corporate Reporting; Recent trends in Financial Reporting.