CUET -Accounting for Companies ( Accounting for Share Capital , Accounting for Debentures)
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4 modules
English and Hindi
Access till 2024-06-30
Master the accounting principles for companies and enhance your knowledge of share capital and debentures in this Grade XII Accountancy course.
Overview
In this comprehensive course on CUET - Accounting for Companies, you will delve into the intricate world of accounting related to share capital and debentures. The course is designed to provide you with a thorough understanding of how companies handle their financial transactions and reporting requirements in relation to these key elements. You will start by exploring the concept of share capital and its significance for companies. This will include learning about the different types of share capital, such as equity and preference shares, and understanding how companies issue and account for them in their financial statements. You will also examine the various methods of share capital financing and the implications for companies' financial health. Moving on, the course will take you through the complex realm of debentures – a form of long-term financial instrument used by companies to raise funds. You will learn about the types of debentures, their features, and the accounting treatment for issuing and redeeming them. Additionally, you will explore the differences between debentures and shares, and how they impact a company's capital structure and solvency. Throughout the course, you will encounter real-life examples, case studies, and practical exercises to enhance your understanding and application of the concepts. By the end of the course, you will have gained a solid foundation in accounting for share capital and debentures, equipping you with the knowledge and skills needed to analyze, interpret, and make informed decisions in a corporate financial context. Whether you are a student, aspiring accountant, or business professional looking to deepen your knowledge of company accounting, this course will provide you with valuable insights and practical expertise in managing share capital and debentures effectively within an organizational setting.
Modules
ACCOUNTING FOR SHARE CAPITAL
13 attachments • 8 hrs
CHAPTER AT A GLANCE
5 pages
Lecture 1-Introduction: Meaning and types of share capital, Issue and allotment of shares-Journal Entries (Question 3)
Lecture 2-Journalising and Preparing Balance Sheet (Question 2,8) +Introduction to Issue of Shares for consideration other than Cash
Lecture 3 consideration other than cash and call in Arrears Lecture 3(Q13,14,17,7)
Lecture 4 (Q9,19 oversubscription)
Lecture 5(Forfeiture of Shares Q27)
Lecture 6 (Forfeiture of Shares Q31,32)
Lecture 7(Prorata Allotment of Shares)
Lecture 8(Prorata Allotment of Shares Q-45)
Lecture 9 (Prorata Allotment Shares SPECIAL CASE Q-47)
Lecture 10 (Prorata Allotment of Shares Q-48)
CUET SPECIALISED QUESTIONS WITH ANSWERS
15 pages
Detailed Solutions for CUET specialised questions
11 pages
ACCOUNTING FOR DEBENTURES
6 attachments • 2 hrs
CHAPTER AT A GLANCE
5 pages
Issue of Debentures (Introduction Questions 2,5 and 7)
Q10+Cases of Issue and Redemption of Debentures+Interest on Debentures(Introduction)
Interest on Debentures Q16+Collateral Security
CUET SPECIALISED QUESTIONS WITH ANSWERS
13 pages
Detailed Solutions for CUET specialised questions - DEBENTURES
9 pages
ASSIGNMENTS AND SOLUTIONS
4 attachments
ASSIGNMENT-1- Accounting for Share Capital
15 pages
ASSIGNMENT-2- Issue Of Debentures
5 pages
DETAILED SOLUTIONS- Accounting for Share Capital
42 pages
DETAILED SOLUTIONS- Issue of debentures
12 pages
QUIZ TO MASTER MCQs
2 attachments
Quiz on Issue of Shares
Quiz on Issue of Debentures
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