Chapter 1 : Fundamental of Partnership

Chapter 2 : Nature and Valuation of Goodwill

Chapter 3 : Change in Profit Sharing Ratio

Chapter 4 : Admission of a Partner

Chapter 5 : Retirement of a Partner

Chapter 6 Dissolution of Partnership Firm

Chapter 7 : Accounting for Share Capital

Process of Incorporation of a Company
Meaning of Share Capital
Kinds or Classes of Shares
Difference between Preference Shares and Equity Shares
Accounting Treatment of Issue of Shares for Cash at Par
Accounting Treatment of Issue of Shares for Cash at Premium
Classification of Share Capital
Reserve Capital
Difference between Reserve Capital and Capital Reserve
Difference between Authorized Capital and Issued Capital
Format of Balance Sheet
Oversubscription of Shares – Rejection of Excess Application
Oversubscription of Shares – Pro rata Application
Oversubscription of Shares – Combination
Undersubcription of Shares
Difference between Oversubscription and Undersubscription of Shares
Accounting Treatment of Call in Arrears
Oversubscription of Shares with Calls in Arrears
Accounting Treatment of Calls in Advance
Difference between Calls in Arrears and Calls in Advance
Shares Issued for Consideration Other than Cash
Forfeiture of Shares
Forfeiture of Shares at Par
Forfeiture of Shares at Premium
Reissue of Forfeited Shares
When all the Forfeited Shares are Reissued
When all the Forfeited Shares are not Reissued
Forfeiture of Shares Under Pro rata
Preferential Allotment
Concept of Private Placement of Shares
Concept of Employee Stock Option Plan

Chapter 8 : Issue of Debentures of Company

Chapter 9 : Redemption of Debentures of a Company

Chapter 10 : Financial Statement of a Company

Chapter 11 : Financial Statement Analysis

Chapter 12 : Tools of Financial Statement Analysis

Chapter 13 Accounting Ratios

Chapter 14 : Cash Flow Statement

Meaning of a Company


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