There are no items in your cart
Add More
Add More
Item Details | Price |
---|
Take this course to get authority on Section A : Accounts of Joint Stock Companies of Company Accounts & Audit - CMA Inter Paper 12
Instructor: CA N Raja
Language: English
Validity Period: 365 days
Validity Period: Lifetime
Welcome to this course "Company Accounts & Audit - CMA Inter Paper 12 ( PART- 1/2)"
This is the first part of the course and it wil cover
Section A : Accounts of Joint Stock Companies
1. Accounting of Shares and Debentures
2. Presentation of Financial Statements (as per Schedule III)
3. Cash Flow Statement
4. Accounts of Banking, Electricity and Insurance Companies
5. Accounting Standards (AS - 11, 12, 15, 16, 17, 18 and 19)
Note: This course is still at its early stage and contents are being added. Hence, you will be able to enroll for just Rs.399/- Once all contents are added, price will increase to Rs.1999/-
Chapter 1 - Accounting of Shares and Debentures | |||
Classifications of Share Capital | |||
4022 | Preview | ||
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 | Preview | ||
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 | Preview | ||
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 | |||
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 |
After successful purchase, this item would be added to your courses.
You can access your courses in the following ways :