Contents

Page
Preface to Seventh Edition I-5
Acknowledgement I-7
Syllabus I-13
CHAPTER 1
u INTRODUCTION 1.1
CHAPTER 2
u ISSUE, FORFEITURE AND REISSUE OF SHARES 2.1
CHAPTER 3
u ISSUE OF RIGHTS AND BONUS SHARES 3.1
CHAPTER 4/5
u EMPLOYEE STOCK OPTION PLAN 4/5.1
CHAPTER 6
u REDEMPTION OF PREFERENCE SHARES 6.1
CHAPTER 7
u BUY-BACK OF SHARES 7.1
CHAPTER 8
u ISSUE AND REDEMPTION OF DEBENTURES 8.1
CHAPTER 9
u FINANCIAL STATEMENTS OF COMPANIES 9.1
CHAPTER 10
u CASH FLOW STATEMENT 10.1
CHAPTER 11
u AMALGAMATION 11.1
CHAPTER 12
u INTERNAL RECONSTRUCTION 12.1
CHAPTER 13
u ACCOUNTS OF HOLDING/PARENT COMPANIES 13.1

I-11
 Contents

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CHAPTER 1
u THEORY QUESTIONS 1.1
CHAPTER 2
u ACCOUNTING FOR SHARE CAPITAL 2.1
CHAPTER 3
u EMPLOYEE STOCK OPTION PLAN 3.1
CHAPTER 4
u REDEMPTION OF PREFERENCE SHARES 4.1
CHAPTER 5
u BUY BACK OF SHARES 5.1
CHAPTER 6
u ISSUE AND REDEMPTION OF DEBENTURES 6.1
CHAPTER 7
u FINANCIAL STATEMENTS OF COMPANIES 7.1
CHAPTER 8
u CASH FLOW STATEMENT 8.1
CHAPTER 9
u AMALGAMATION 9.1
CHAPTER 10
u INTERNAL RECONSTRUCTION 10.1
CHAPTER 11
u BANKING COMPANIES* 11.1
CHAPTER 12
u ACCOUNTS OF HOLDING COMPANIES 12.1
QUESTION PAPERS
u B.COM. CBCS SEM-IV (MAY 2018) P.1
u B.COM. CBCS SEM-IV (MAY 2019) P.27
*
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I-5