Aca Syllabus
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Transcript of Aca Syllabus
Module 1Final Accounts of Company: Introduction,Company Law Requirements related to Final Accounts.Provision and Reserves,Determination of Managerial Remunerations,Apportionment of Profits,Treatment of Dividends,Bonus Shares,Payment of Interest out of capitalModule 2Profit Prior to Incorporation: Introduction,Apportionment and Allocation of Expenses,Concepts of Ratios,Acquisition of Business- Introduction,Purchase Consideration- Methods,Net Asset Method,Net Payment MethodModule 3Business Combinations- Concept,Accounting Treatment as per AS 14,SEBI Guidelines,Amalgamation- Introduction,The pooling of Interest Method,Purchase Method,Treatment of Reserves and Goodwill,Treatment of Reserves and Goodwill,Accounting in the books of Transferor and Transferee,Merger and De-Merger,Internal Reconstruction 1,Internal Reconstruction 2,Valuation of Intangible Assets- ConceptModule 4Valuation of Intangible Assets- Concept,Brand and Goodwill Valuation Methods,Application of Valuation methods,Valuation of Shares- Concept,Methods of Valuation,Price Earning Multiple valuation and DCF Method,Module 5Holding and Subsidiary Companies-Introduction,Wholly Owned,Partly Owned,Consolidated Balance Sheet,Cost of Control & Minority Interest,Pre-Acquisition Profits and Revenue Profits,Inter- company Transactions,Revaluation of Assets,Unrealized Profits of Stock and treatment of dividend
Module 6Liquidation of Companies- Concept,Types of LiquidationStatement of Affairs,Order of Payment,Liquidators Remuneration,Various Requirements of Corporate Reporting,Value Added Statements- EVA, MVA and SVA,