{"id":3716,"date":"2026-03-16T12:28:35","date_gmt":"2026-03-16T12:28:35","guid":{"rendered":"https:\/\/commerce.vibrantonlineacademy.com\/?page_id=3716"},"modified":"2026-03-17T13:54:00","modified_gmt":"2026-03-17T13:54:00","slug":"corporate-accounting","status":"publish","type":"page","link":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/corporate-accounting\/","title":{"rendered":"UNIT – 7 : CORPORATE ACCOUNTING"},"content":{"rendered":"

Company Shares & Securities\u00a0<\/strong><\/h3>\n
Issue of Shares: Meaning and Procedure <\/strong><\/a><\/h5>\n
Types of Shares: Equity vs Preference\u00a0<\/strong><\/a><\/h5>\n
Bonus Issue of Shares: Concept and Accounting Treatment<\/strong><\/a><\/h5>\n
Sweat Equity Shares: Meaning and Provisions<\/strong><\/a><\/h5>\n
Employee Stock Option Scheme (ESOS): Features and Accounting<\/strong><\/a><\/h5>\n
Employee Stock Purchase Scheme (ESPS): Treatment and Difference from ESOS<\/strong><\/a><\/h5>\n
Buy-back of Shares: Conditions and Journal Entries<\/strong><\/a><\/h5>\n
Redemption of Preference Shares: Procedure and Entries<\/strong><\/a><\/h5>\n
Forfeiture and Reissue of Shares<\/strong><\/a><\/h5>\n
Right Issue of Shares: Definition and Accounting<\/strong><\/a><\/h5>\n
Calls in Advance and Calls in Arrears<\/strong><\/a><\/h5>\n
Pro-rata Allotment and Oversubscription<\/strong><\/a><\/h5>\n
Underwriting of Securities: Types and Calculation<\/strong><\/a><\/h5>\n
Accounting for Underwriting Commission<\/strong><\/a><\/h5>\n

Debentures<\/strong><\/h3>\n
Issue of Debentures: At Par, Discount, and Premium<\/strong><\/a><\/h5>\n
Redemption of Debentures: Methods and Journal Entries<\/strong><\/a><\/h5>\n
Debenture Redemption Reserve (DRR) and Investment<\/strong><\/a><\/h5>\n
Treatment of Discount\/Loss on Issue of Debentures<\/strong><\/a><\/h5>\n
Conversion of Debentures into Shares<\/strong><\/a><\/h5>\n

Accounting Adjustments & Corporate Events\u00a0<\/strong><\/h3>\n
Profit Prior to Incorporation: Concept and Allocation<\/strong><\/a><\/h5>\n
Valuation of Goodwill: Methods (Average, Super Profit, Capitalization)<\/strong><\/a><\/h5>\n
Valuation of Shares: Net Asset and Yield Methods<\/strong><\/a><\/h5>\n
Final Accounts of Companies: Overview<\/strong><\/a><\/h5>\n
Preparation of Profit and Loss Account as per Schedule III<\/strong><\/a><\/h5>\n
Preparation of Balance Sheet as per Schedule III<\/strong><\/a><\/h5>\n
Amalgamation of Companies: Concepts and AS-14 Provisions<\/strong><\/a><\/h5>\n
Accounting for Merger vs Acquisition<\/strong><\/a><\/h5>\n
Purchase Consideration: Calculation and Accounting Treatment<\/strong><\/a><\/h5>\n

Capital Changes & Reconstruction\u00a0<\/strong><\/h3>\n
Alteration of Share Capital: Types and Legal Provisions<\/strong><\/a><\/h5>\n
Reduction of Share Capital<\/strong><\/a><\/h5>\n
Internal Reconstruction: Meaning and Methods<\/strong><\/a><\/h5>\n
Journal Entries for Internal Reconstruction<\/strong><\/a><\/h5>\n
Capital Reserve and its Treatment<\/strong><\/a><\/h5>\n
Reorganization of Capital and Liabilities<\/strong><\/a><\/h5>\n

Advanced Reporting\u00a0<\/strong><\/h3>\n
Corporate Financial Reporting: Scope and Objectives<\/strong><\/a><\/h5>\n
Mandatory Disclosures under Corporate Law<\/strong><\/a><\/h5>\n
Accounting Standards Relevant to Corporate Accounting<\/strong><\/a><\/h5>\n
Interim Financial Reporting<\/strong><\/a><\/h5>\n
Segment Reporting<\/strong><\/a><\/h5>\n
Consolidated Financial Statements: Meaning and Basics<\/strong><\/a><\/h5>\n","protected":false},"excerpt":{"rendered":"

Company Shares & Securities\u00a0 Issue of Shares: Meaning and Procedure Types of Shares: Equity vs Preference\u00a0 Bonus Issue of Shares: […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3716","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/pages\/3716","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/comments?post=3716"}],"version-history":[{"count":10,"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/pages\/3716\/revisions"}],"predecessor-version":[{"id":4359,"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/pages\/3716\/revisions\/4359"}],"wp:attachment":[{"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/media?parent=3716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}