Issue of Shares, Forfeiture of Shares, Rights Issue, Bonus Issue, Sweat Equity Shares, Employee Stock Option and Stock Purchase Scheme, Buy-back of Shares
Redemption of Preference Shares, Issue and Redemption of Debentures
Underwriting of Securities
2. Preparation of the Statement of Profit and Loss and Balance Sheet (As per Schedule III of Companies Act, 2013) - 10%
Statement of Profit and Loss (as per Division I of Schedule III)
Balance Sheet (as per Division I of Schedule III)
An Introduction to Division II of Schedule III
3. Cash Flow Statement - 10%
4. Accounts of Banking, Electricity and Insurance Companies - 10%
5. Accounting Standards - 10%
Conceptual Framework
Specified Ind AS with Comparative Provisions under AS
Presentation of Financial Statements (Ind AS 1)
Inventories (Ind AS 2)
Events after the Reporting Period (Ind AS 10)
Employee Benefits (Ind AS 19)
Earnings per Share (Ind AS 33)
Provisions, Contingent Liabilities and Contingent Assets (Ind AS 37)
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