Company Accounts & Audit - CMA Inter Paper 12

Company Accounts & Audit - CMA Inter Paper 12 ( PART- 1/2)

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

Description
course Content
How to Use

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/-

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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

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Company Accounts & Audit - CMA Inter Paper 12 ( PART- 1/2)