Unit-1 Share : Meaning, Types, Issue, Forfeiture, Re-issue of shares, Redemption of Preference shares, Corporate Social Responsibility.

Unit-2 Debenture : Meaning, Types, Issue and Redemption of Debentures, Profit and Loss Account and Balance Sheet of the Company (in brief).

Unit-3 Calculations of Profit and loss prior and post incorporation, Liquidation of company, Accounting for liquidation of companies.

Unit-4 Goodwill : Concept, Types, Characteristics/Nature, Valuation of Goodwill, Valuation of shares.

Unit-5 Meaning of Holding and Subsidiary Company, preparation of Consolidated Balance sheet of a holding company with one subsidiary company.

Unit-6 Accounting for Merger as per AS 14, Internal Reconstruction of a company as per Indian accounting Standard 14.