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Video tutorials - Accountancy: Accounting for Partnership Firms and Companies - Accounting for Companies CBSE 12th Central Board of Secondary Education (CBSE)

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Subject  Accountancy
Topic  Accounting for Partnership Firms and Companies - Accounting for Companies

Video Series

We have provided more than 1 series of video tutorials for some topics to help you get a better understanding of the topic.

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Units/Topics

Accounting for Share Capital

  • Share and share capital: nature and types.
  • Accounting for share capital: issue and allotment of equity shares, private placement of shares, Employee Stock Option Plan (ESOP). Public subscription of shares - over subscription and under subscription of shares; issue at par and at premium, calls in advance and arrears (excluding interest), issue of shares for consideration other than cash.
  • Concept of Private Placement.
  • Accounting treatment of forfeiture and re-issue of shares.
  • Disclosure of share capital in company's Balance Sheet.

Accounting for Debentures

  • Debentures: Issue of debentures at par, at a premium and at a discount. Issue of debentures for consideration other than cash; Issue of debentures with terms of redemption; debentures ascollateral security-concept, interest on debentures.
  • Redemption of debentures for immediate cancellation: Lump sum, draw of lots, purchase in the open market (excluding ex- interest and cum-interest) and conversion. Creation of Debenture Redemption Reserve.
  • Conversion method.

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