Company Accounts & Audit - Cma Inter Paper 12 ( Part- 1/2)

A Comprehensive course on Company Accounts for students appearing for CMA Inter Exam - Paper 12

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