Corporate Accounting: For Chaudhary Charan Singh UniversityPearson Education India |
Contents
CORPORATE ACCOUNTING COMPANY ACCOUNTSISSUE OF SHARE CAPITAL | 20 |
UNDERWRITING OF SHARES AND DEBENTURES | 147 |
REDEMPTION OF PREFERENCE SHARES | 187 |
ISSUE AND REDEMPTION OF DEBENTURES | 244 |
VALUATION OF GOODWILL AND SHARES | 355 |
AMALGAMATION ABSORPTION AND EXTERNAL RECONSTRUCTION | 425 |
HOLDING COMPANY ACCOUNTS | 551 |
ACCOUNTS OF BANKING COMPANIES | 652 |
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Common terms and phrases
31 December 31 March A/c To Share Accounting Standards Allotment Money amalgamation Application Money Balance b/d Bank A/c Dr Bills Discounted bonus shares Capital Profit Capital Reserve consolidated balance sheet Current Assets Current Liabilities Date Particulars Debenture Redemption Fund Debentures A/c Dr Debtors Discount on Issue dividend Equity Share Capital Equity Shareholders Face Value Fixed Assets fresh issue fully paid Goodwill H Ltd holding company Issue of Debentures issue of shares L.F. Dr lakh Land & Buildings Loans Loss A/c Minority Interest Model Number of Shares P&L A/c payable Payment PE ratio Pref Premium on Redemption Profit & Loss Provision public limited company Purchase Consideration Realization A/c redeemable preference shares Reserve A/c Securities Premium A/c Share Allotment A/c Share Application A/c Share Capital A/c Shareholders A/c Shares of 100 Sinking Fund Step Stock subsidiary company Sundry Creditors super profits Total Transfer transferor company underwriting value of shares