Description

This course enables to understand basic concepts about issue of shares and Debentures (Bonds ).

The course consists of pre recorded video lectures explaining concept and examples.

Course curriculum:

The course is divided into 3 modules :

Module 1 : Shares Introduction

This includes explanation of following concepts :

• Meaning of Share Capital and procedure for issue of share capital

• Types of Share Capital

Module 2 : Issue, Reissue of shares and Forfeiture of shares

This includes explanation of following concepts :

• Meaning of shares issued at Par, discount on issue of shares , securities premium.

• Accounting for issue of shares at par, discount and premium

• Accounting treatment for discount on issue of shares

• Accounting treatment for Securities premium on issue of shares

• Accounting for application money, allotment money and call money received on issue of shares

• Accounting for issue of shares for consideration other than cash

• Accounting for forfeiture of shares

• Accounting for reissue of Forfeited shares

Module 3 : Debentures / Bonds issued by Company

This includes explanation of following concepts :

• Meaning of Debentures/ Bonds

• Types of Debentures/ Bonds

• Accounting for issue of debentures at par, discount and premium

• Accounting treatment for discount on issue of debentures/ bonds

• Accounting treatment for premium on issue of debentures/ bonds

• Accounting treatment for issue of redeemable debentures

• Accounting for Issue of Debentures/bonds for consideration other than cash

• Accounting for Debentures issued as Collateral security

• Interest on Debentures / bonds (Accounting and Calculation)

Happy Learning

Vanijyavidya