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

Chapter 1 - Accounting of Shares and Debentures

Classifications of Share Capital

4022

Publication of Authorised, Subscribed and Paid Up Capital

4023

Issue of Application forms for Securities

4024

Refund of Application Money

4025

Allottment of Securities by Company

4026

Calls on Shares

4027

Journal Entries for Issue of Shares

4028

Case - Journal Entries for Issue of Shares

4029

Issue of Shares at Premium

4030

Case - Issue of Shares at Premium

4031

Issues of Shares at Discount

4032

Adjustment of Excess money towards the amount due on the allotment and calls

4033

Case - Interest on Calls in Arrears and Advance

4034

Case - Journal Entries for Calls in Advance and Arrears

4035

Case - Journal Entries for Issue of Shares in exchange of Assets | CMA INTER | Paper 12 |

4036

Case - Journal Entry - Issue of Shares for consideration other than cash

4037

Case - Share Issue, Allotment & Calls in Arrears - Journal & Cash Book

4038

Case - Share Issue, Allotment, Calls in Arrears & Forfeiture - Journal & Balance Sheet

4039

Case - Share Issue, Allotment, Calls in Arrears & Forfeiture & Reissue - Journal & Cash Book

4040

Follow on Public Offering

4041

Introduction to Buy Back and its advantages

5185-

Sources for Buy Back of Shares / Securites

5186-

Important provisions related to Buy Back - Part 1

5187-

Important provisions related to Buy Back - Part 2

5188

Important provisions related to Buy Back - Part 3

5189

Important provisions related to Buy Back - Part 4

5190

Important provisions related to Buy Back - Part 5

5191

Provisions of Sec 70 of Companies Act 2013

5192

SEBI Provisions related to Buy Back

5193

Case - Pass Journal Entries for Buy Back

5194-

Case: Buy Back Accounting Entries & Balance Sheet

5241-

Case Study - Buy Back - Journal & Balance Sheet

5356

Introduction to Underwriting

5132-

Underwriting Commission

5133-

Provisions of Companies Act affecting Underwriting

5134-

Normal Underwriting Contract

5135-

Firm Underwriting Contract

5141-

Case Study - Computation of Liabilities of Underwriters

5131-

Case - Calculate Underwriters Liability and Journal Entries

5142-

Case - Computation of Underwriters Liability (Part 1)

5172-

Case - Computation of Underwriters Liability (Part 2)

5173

Case - Allocation of Liability of Underwriters

5174-

Case - Allocation of Liability of Underwriters

5175

Comprehensive Case Study - Buy Back of Equity Shares

5420

Chapter 2 - Presentation of Financial Statement (As per Schedule 3)

Introduction to Financial Statements

1 Intr to FS

Balance sheet format

10-Balance-sheet-format

General Instructions to Schedule III of Companies Act, 2013

2 Gen instru SIII

General Instructions related to Assets and Liabilities

3 GI A and L

General Instructions related to Share Capital

4 GI SC

General Instructions related to Reserves and Surplus

5 GI R and S

General Instructions related to Long Term Borrowings

6 GI LTB

General Instructions related to Long Term Provision

7 Long Term Provision

General Instructions related to Short Term Borrowings

8 STB

General Instructions related to Other Current Liabilities

9 Other CL

General Instructions related to Tangible assets

11-Tangible-assets

General Instructions related to Intangible Assets

12-Intangible-Assets

General Instructions related to Non Current Investments

13-Non-Current-Invt

General Instructions related to Long term Loans and Advances

14-Long-term-LA

General Instructions related to Other Non Current Assets

15-Other-NCA

General Instructions related to Inventories

16-Inventories

General Instructions related to Trade Receivables

17-Trade-Receivables

General Instructions related to Cash and Cash Equivalents

18-Cash-and-CE

General Instructions related to Contingent liabilites and Commitments

20-Cont-liab-and-commitment

General Instructions related to Short term Loans and Advances

20-Short-term-LA

Profit and Loss Statement Format

21-PL-Format

General Instructions related to Profit and Loss Statement

22-GI-PL

Case 1 - Disclosure about Bonus Shares in Financial Statements

4209

Case 2 - Disclosure about Work in Process in Financial Statements

4210

Case 3 - Disclsoure about Accumulated Loss in Balance Sheet

4211

Case 4 - Disclosure related to Loan in Balance Sheet

4212

Case 1 - Prepare Profit & Loss and Balance Sheet as per Comapnies Act

4338

Chapter 3 - Cash Flow Statement (AS 3 )

Cash Flow Statement Introduction (Talking Head)

66 FM66

Cash Flows from Various Activities (Talking Head)

67 FM67

Cash Flow Statement Direct Method (Talking Head)

68 FM68

Cash Flow Statement Indirect Method (Talking Head)

69 FM69

Case Study 1 Cash flow study (Talking Head)

70 FM70

Case Study 2 Cash flow study (Talking Head)

71 FM71

Case Study 3 Cash flow study (Talking Head)

72 FM72

Difference between Cash Flow and Fund Flow Statement

2941

Practice problems-Cash flow - Important Adjustment - Case Study

3540

Practice problems Cash flow Simple case studies 2

3539

Practice Problem: Cash Flow Statement 2

4206

Practice Problem: Cash Flow Statement 3

4207

Chapter 4 - Accounts of Banking, Electricity and Insurance Companies

Introduction -Banking

abc1

Banking, Banking Companies & Exceptions

abc2

Important Provisions of Banking Regulation Act

abc3

Important Provisions of Banking Regulation Act Part 2

4 abc4

Banks Book Keeping System

5 abc5

Introduction to Insurance and types of Policies

680 cfa680

Principles of Insurance

681 cfa681

Difference between Life and Non Life Insurance

682 cfa682

Important Provisions of Insurance Act 1938

683 cfa683

Amendments by Insurance Regulatory and Development Authority Act 1999

684 cfa684

Books to be maintained by Insurance Companies

685 cfa685

Important Provisions of LIC Act 1956

686 cfa686

Annuity Business, Surrender Value and Paid Up Policy

687 cfa687

Bonus and Bonus in Reduction of Premium

688 cfa688

Claims and Accounting Aspects

689 cfa689

Commission, Re-Insurance, Double Insurance and Ceding Company

690 cfa690

Life Assurance Fund

691 CFA691

Valuation Balance Sheet

692 cfa692

Case Study on Life Assurance Fund

693 cfa693

Case Study 1 on Valuation Balance Sheet

694 cfa694

Case Study 2 on Valuation Balance Sheet

695 cfa695

Chapter 5 - Accounting Standards

Introduction to AS 11 The Effects of Changes in Foreign Exchange Rates

2441

Areas not covered by AS 11

1381 cfa1381

What is Foreign Currency Transaction?

2442

Monetary and Non Monetary Items

2443

integral and non integral foreign operations

2444

Forward Exchange Contract and Forward Rate

2445

Initial Recognition of Foreign Exchange Transactions

2446(2)

Reporting Foregin Currency Items at Balance Sheet Date

2447

Recognition of Exchange Differences

2448

Treatment of Exchange Differences of Long Term Monetary Items

1389 cfa1389

Translation of Financial Statements of Foreign Operations

1390 cfa1390

Translation of Financial Statements of Integral Foreign Operations

1391 cfa1391

Translation of Financial Statements of Non Integral Foregin Operations

1392 cfa1392

How to decide Non Integral Foregin Operations?

1393 cfa1393

Forward Contract and AS 11

2917

Case Study 1 Forex Difference and Loan Accounting

1395 cfa1395

Case Study 2 Capitalization of Foreign Exchange Difference attributable to Depre

1396 cfa1396

Case Study 3 Preparation of Trial Balance of Foreign Operations in Rupees

1397 cfa1397

Case Study 4 Recognition of Forward Contract Loss / Gain

1398 cfa1398

Case Study 5 Accounting for Speculative loss / gain out of Forward Contract

1399 cfa1399

Disclosures required in Financial Statements

1400 cfa1400

Presentation of Foreign Currency Monetary Item Translation Difference Account

1401 cfa1401

Case Study 6 Accounting for Translation of Integral Foreign Operations

1402 cfa1402

Chapter 4 - Accounting of Insurance Companies