Company Accounts & Audit - CMA Inter Paper 12 ( PART- 1/2)

What you'll learn
Company Accounts
Requirements
Basic knowledge of Accounting
Description
Welcome to this course Company Accounts for CMA Inter Paper 12 Examination.This course is designed and structured keeping in mind students preparing for CMA Intermediate Examination.This course will cover first section of the Paper 12 - Company Accounts only.You will lectures, case studies related to company accounts coveringa) Issue of Sharesb) Journal Entries for Issue of Sharesc) Journal Entries for Allotment, Calls in Arrears, Forfeiture.You will see lot many case studies in this course to make you stronger in handling real life scenarios. This course is structured in self paced learning style.Please have your notepad and pen by your side to practice along with lectures.See you inside the course.
Overview
Section 1: Accounting of Shares and Debentures
Lecture 1 Classifications of Share Capital
Lecture 2 Publication of Authorised, Subscribed and Paid Up Capital
Lecture 3 Issue of Application forms for Securities
Lecture 4 Refund of Application Money
Lecture 5 Allottment of Securities by Company
Lecture 6 Calls on Shares
Lecture 7 Journal Entries for Issue of Shares
Lecture 8 Case - Journal Entries for Issue of Shares
Lecture 9 Issue of Shares at Premium
Lecture 10 Case - Issue of Shares at Premium
Lecture 11 Issues of Shares at Discount
Lecture 12 Adjustment of Excess money towards the amount due on the allotment and calls
Lecture 13 Case - Interest on Calls in Arrears and Advance
Lecture 14 Case - Journal Entries for Calls in Advance and Arrears
Lecture 15 Case - Journal Entries for Issue of Shares in exchange of Assets | CMA INTER | P
Lecture 16 Case - Journal Entry - Issue of Shares for consideration other than cash
Lecture 17 Case - Share Issue, Allotment & Calls in Arrears - Journal & Cash Book
Lecture 18 Case - Share Issue, Allotment, Calls in Arrears & Forfeiture - Journal & Balance
Lecture 19 Case - Share Issue, Allotment, Calls in Arrears & Forfeiture & Reissue - Journal
Lecture 20 Follow on Public Offering
Lecture 21 Introduction to Buy Back and its advantages
Lecture 22 Sources for Buy Back of Shares / Securites
Lecture 23 Important provisions related to Buy Back - Part 1
Lecture 24 Important provisions related to Buy Back - Part 2
Lecture 25 Important provisions related to Buy Back - Part 3
Lecture 26 Important provisions related to Buy Back - Part 4
Lecture 27 Important provisions related to Buy Back - Part 5
Lecture 28 Provisions of Sec 70 of Companies Act 2013.
Lecture 29 SEBI Provisions related to Buy Back
Lecture 30 Case - Pass Journal Entries for Buy Back
Lecture 31 Case: Buy Back Accounting Entries & Balance Sheet
Lecture 32 Case Study - Buy Back - Journal & Balance Sheet
Lecture 33 Comprehensive Case Study - Buy Back of Equity Shares
Lecture 34 Introduction to Underwriting
Lecture 35 Underwriting Commission
Lecture 36 Provisions of Companies Act affecting Underwriting
Lecture 37 Normal Underwriting Contract
Lecture 38 Firm Underwriting Contract
Lecture 39 Case Study - Computation of Liabilities of Underwriters
Lecture 40 Case - Calculate Underwriters Liability and Journal Entries
Lecture 41 Case - Computation of Underwriters Liability (Part 1)
Lecture 42 Case - Computation of Underwriters Liability (Part 2)
Lecture 43 Case - Allocation of Liability of Underwriters
Lecture 44 Case - Allocation of Liability of Underwriters
Section 2: ACCOUNTING STANDARDS
Lecture 45 Introduction to AS 19 Leases and its applicability
Lecture 46 Non Cancellable Lease and Lease Term - Definition
Lecture 47 Minimum Lease Payments
Lecture 48 Fair Value, Economic Life & Useful Life
Lecture 49 Residual Value, Guaranteed & Unguaranteed Residual Value, Gross Investment in Le
Lecture 50 Unearned Finance Income, Interest rate implicit in lease & Contingent Rent
Lecture 51 Types of Lease
Lecture 52 Indicators of Financial Lease
Lecture 53 Accounting for Financial Lease
Lecture 54 Interest rate implicit in lease & Case Studies
Section 3: Cashflow
Lecture 55 Practice Problem: Cash Flow Statement 2
Lecture 56 Practice Problem: Cash Flow Statement 3
Section 4: FINANCIAL STATEMENTS OF COMPANIES
Lecture 57 Case 1 - Disclosure about Bonus Shares in Financial Statements
Lecture 58 Case 2 - Disclosure about Work in Process in Financial Statements
Lecture 59 Case 3 - Disclsoure about Accumulated Loss in Balance Sheet
Lecture 60 Case 4 - Disclosure related to Loan in Balance Sheet
Section 5: Last Section
Lecture 61 Bonus Lecture
CMA Inter Students,CA Inter Students


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