Financial Accounting (Paper V) TYBAF Sem 5 Sheth Publication

• Publisher : Sheth Publication
• Author: Chopde & 8 Others
• Edition: 2024
• Availability: In Stock
• Normally Deliver within 3-4 days

• Description :

  This Book is base on latest updated syllabus and paper pattern prescribed by Mumbai University for BAF (Bachelor of Accounting & Finance) 3rd Year semester 5 published by Sheth publication.The knowledge gained through the study of this subject will be useful to the students of all through their in Accounting & Finance professional lives.

  Syllabus
  

   1. Underwriting of Shares and Debentures

  Introduction, Underwriting, Underwriting Commission
  Provision of Companies Act with respect to Payment of underwriting commission
  Underwriters, Sub-Underwriters, Brokers and Manager to issues
  Types of underwriting, Abatement Clause
  Marked, Unmarked and Firm-underwriting applications
  Liability of the underwriters in respect of underwriting contract
  Practical Problems

  2. Buy Back of Shares
  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.
  Cancellation of Shares Bought back
  (Excluding Buy Back of minority shareholding)
  Practical Problems

  3. AS – 14 – Amalgamation, Absorption and External Reconstruction (excluding inter–company holding)
  In the nature of merger and purchase with corresponding accounting treatments of pooling of interests and purchase method respectively.
  Meaning and Computation of purchase consideration.
  Problems based on Purchase Method only.
  Practical Problems

  4. Internal Reconstruction
  Need for reconstruction and company law provisions
  Distinction between internal and external reconstruction
  Methods including alteration of share capital, variation of shareholder rights, sub division, consolidation, surrender and reissue / cancellation, reduction of share capital with relevant legal provisions and accounting treatment for same.
  Practical Problems

  5. Liquidation of Companies
  Meaning of liquidation or winding up
  Preferential Payments
  Overriding preferential payments
  Preparation of statement of affairs, deficit / surplus account
  Liquidator’s Final Statement of Account
  Practical Problems