Advance Accounting- Paper-V

Categories: Accounting, Degree 3rd Year

Course Content

Chapter-1 Accounting for Stockholders’ Equity: Equity
The Corporate Form of Organization, Corporate Capital: Issuance of Share/stock, Reacquisition of Shares, Preferred Stock, Accounting for and Reporting Preferred Stock, Dividend Distributions, Stock Split, Presentation of Stockholders’ Equity;

Class Brief

19:17
Class-1 Requirements 1-7

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Class-2 Requirements 8-12

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Class-3 Requirements 13-18

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Class-4 Requirements 19-25

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Class-5 Requirements 26-30

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Chapter-2.1 Company’s Financial Statements: Cash Flow Statements

Chapter-2.2 Company’s Financial Statements: Financial Statements
: Provisions on Company’s financial statements in the Companies Act 1994 and the Securities and Exchange Rules 1987; Frequency of Financial Reporting (Interim vs. Annual); Preparation of a complete set of Financial Statements of a company as per IAS 1.

Chapter-3 Accounting for Leases
The Leasing Environment, Off–Balance-Sheet Financing, Conceptual Nature of a Lease; Accounting by the Lessee: Capitalization Criteria, Asset and Liability Accounted for Capital Lease Method, Operating Lease Method; Comparison of Capital Lease with Operating Lease; Accounting by the Lessor: Economics of Leasing, Classification of Leases by the Lessor, Direct-Financing Method, Operating Method; Special Accounting Problems: Residual Values, Sales-Type Leases (Lessor), Bargain-Purchase Option (Lessee), Initial Direct Costs (Lessor).