CMA-inter company Accounts Video lecture By CA/CMA Santosh Kumar
CMA Inter Group 2 paper - 12 company accounts Video Lectures By CA/CMA Santosh Kumar is useful for December 2019 Exam.
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SECTION A: ACCOUNTS OF JOINT STOCK COMPANIES [50 MARKS]
1. Accounting of Shares and Debentures
(a) Issue of shares, rights issue, bonus issue, sweat equity shares, forfeiture of share, buy-back of shares
(b) Issue and redemption of preference shares, debentures
(c) Under writing of shares and debentures
2. Presentation of Financial Statements (as per Schedule III)
(a) Statement of Profit and Loss
(b) Balance Sheet
3. Cash Flow Statement (AS - 3)
4. Accounts of Banking, Electricity and Insurance Companies
(a) Accounts of Banking Company
(b) Accounts of an Electricity Company
(c) Accounts of Insurance Company
5. Accounting Standards (AS - 11,12,15, 16, 17, 18 and 19)
