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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

Preview

Lecture 1-Introduction: Meaning and types of share capital, Issue and allotment of shares-Journal Entries (Question 3)

Preview

Lecture 2-Journalising and Preparing Balance Sheet (Question 2,8) +Introduction to Issue of Shares for consideration other than Cash

Preview

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

About the creator

About the creator

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