Specialised Accounting English Language

Specialised Accounting English Language
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Specialised Accounting English Language

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Publisher: Sbpd Publications
ISBN: 9789382883883
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Contents
Chapter
Page No.
1. Issue, Forfeiture and Re-issue of Shares .................................... 1 89
2. Redemption of Preference Shares ........................................... 90 122 3. Issue of Debentures ................................................................ 123 152 4. Redemption of Debentures .................................................... 153 188
5. Final Accounts of Companies ................................................ 189 238 6. Disposal of Profits Including Dividend ............................... 239 268
7. Accounting for Amalgamation of Companies as per AS-14 ............................................................................ 269 369 8. Accounting for Reconstruction of a Company ....................... 370 420 9. Liquidation of Company Voluntary Liquidation Only ....... 421 469
10. Holding and Subsidiary Companies Preparation of Consolidated Balance Sheet .................................................. 470 556 11. Profit or Loss Prior to and After Incorporation .................... 557 575 12. Issue of Bonus Shares ............................................................ 576 584
SB
13. Accounts of Banking Companies ........................................... 585 648 14. Accounting of Non-Trading Organisations Institutions ...... 649 707
15. Insolvency Accounts ............................................................... 708 760 l Examination Paper
1
ISSUE, FORFEITURE AND REISSUE OF SHARES Meaning and Definition of a Company
A company is a voluntary association of persons formed for some common purpose having a capital divided into transferable shares. It is created by law and effected by law. A company may be defined as an artificial person created by law, having a perpetual succession and a common seal. In the words of L. H. Haney, A company is an artificial person created by law having a separate entity with a perpetual succession and a common seal. It is a voluntary association of individuals for profits, having a capital divided into transferable shares, ownership of which is the condition of membership. According to Section 2 20 of Companies Act, 2013, "Company means a company incorporated under this Act or under any previous Company Law".
Essential Features of a Company