Beneficiaries: Beginners of Accountancy(class 10 or 11 or 12), Working professionals in non-accounting areas, Management executives

Curriculum:

$ Share capital : Meaning of a Share, Accounting treatment of issue of shares for cash or consideration other than cash, Issue of shares at par, issue of shares at premium, Under subscription of shares, Over subscription of shares, pro - rata allotment and rejection and refund of excess application money, Treatment of calls in arrears, treatment of forfeiture of shares, complete or partial re - issue of forfeited shares, transfer entries to capital reserves, balance sheet extract of share capital

$ Debentures : Meaning of Debentures, issue of debentures for cash or for consideration other than cash, issue of debentures at par, at premium or at discount, Issue of debentures as collateral security and its presentation in the balance sheet, Treatment of interest on debentures with or without TDS, writing off discount or loss on issue of debentures, Redemption of debentures under lump sum method or instalment method.

Note: All the necessary writing materials shall be provided by the Trainer with a study material.