Company: Conceptual and Theoretical Foundation
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1 Contents Chapter 1 Company: Conceptual and Theoretical Foundation Meaning and Concept of Company... 2 Features of Company... 2 Types of Company... 3 Main Documents of a Public Limited Company... 6 Memorandum of Association... 6 Articles of Association... 7 Prospectus... 7 Share Capital... 8 Meaning of Share... 9 Types of Shares... 9 Key Terms Theoretical Questions Chapter 2 Financial Statements of a Company Meaning and Concept of Financial Statement Features of Financial Statement Objectives of Financial Statement Limitations of Financial Statement Concept and Meaning of Worksheet Objectives of Work Sheet Preparation of Worksheet from a Trial Balance with Adjustments Twelve Column Worksheet The Financial Statements Prescribed by Nepal Company Act 2063 BS Income Statement Short Description of Items Income from Operation Statement of Retained Earnings Balance Sheet Key Terms Theoretical Question... 59
2 Practical Exercise Chapter 3 Cash Flow Statement Meaning and Concept of Cash Flow Statement Objectives of Cash Flow Statement Importance of Cash Flow Statement Preparation of Cash Flow Statement Cash and Cash Equivalent Theoretical Questions Practical Exercise Chapter 4 Value Added Statement Meaning and Concept of Value Added Accounting Value Added Statement (VAS) Conceptual Issues in Value Added Statement (VAS) Applications of Value Added Statement Cost Reduction Performance Measurement Measure of Productivity Resource Allocation Financial Analysis Value Added Tax (VAT) Other Theoretical Questions Practical Exercise Chapter 5 Analysis of Financial Statement Meaning and Concept of Financial Statement Analysis Objectives of Financial Statement Analysis Methods /Techniques of Financial Statement Analysis Importance of Financial Statement Analysis Limitations of Financial Statement Analysis Meaning and Concept of Ratio Analysis Importance of Ratio Analysis Uses of Ratio Analysis Standard of Comparison
3 Limitations of Ratio Analysis Components of Financial Statements for Ratio Analysis Classification of Ratios Liquidity Ratios Leverage Ratios Activity Ratios Profitability Ratios Market Value Ratios Key Terms Theoretical Questions Practical Exercise Chapter 6 Company Growth, Merger and Combination Meaning and Concept of Company Growth, Merger and Combination Meaning of Amalgamation Absorption External Reconstruction Meaning and Concept of Purchase Consideration Determination of Purchase Consideration Lump Sum Method Net Assets Method (Take over Basis) Net Payment Method Share Exchange Method/Intrinsic Value Method Accounting Treatment in the Books of Vendor Companies Ledger Accounts in the Book Vendor Companies Accounting Treatment in the Books of Purchasing (Combined) Company Meaning and Concept of Internal Reconstruction Forms of Internal Reconstruction Key Terms Theoretical Questions Practical Exercise Chapter 7 Holding Company Meaning and Concept of Holding Company Subsidiary Company
4 Advantages of Holding Company Disadvantages of Holding Company The Consolidated Balance Sheet Preparation of Consolidated Balance Sheet Treatment of Adjustments Inter-Company Transaction Unrealised Profit Revaluation of Assets and Liabilities Adjustments for Dividend Bonus Shares by Subsidiary Company Theoretical Questions Practical Exercise Chapter 8 Corporate Liquidation Meaning and Concept of Business Failure Failure of Business Meaning and Concept of Liquidation (Winding-up) Types of Liquidation/ Winding up Procedure of Winding up with Reference to Company Act 2063 B.S Liquidator s Final Statement of Account Contents of Liquidator Final Statement of Account Steps for the Preparation Liquidator s Statement of Account Theoretical Questions Practical Exercise Chapter 9 Accounting for Depreciation Meaning and Concept of Depreciation Need for Providing Depreciation Factors Affecting Calculation of Depreciation Methods of Charging Depreciation Fixed Instalment Method Diminishing Balance Method Revaluation Method Machine Hour Method Annuity Method Sinking Fund Method (Depreciation Fund Method)
5 Insurance Policy Method Sum of the Years Digit Method Change in the Method of Depreciation Key Terms Theoretical Questions Practical Exercise Chapter 10 Accounting for Price Level Changes Concept of Price Level Change Accounting Inflation and Deflation Limitations of Historical Cost Accounting (HCA) Methods of Accounting for Price Level Changes Current Purchasing Power Accounting (CPPA) Characteristics of CPPA Method Advantages or Merits of CPPA Method Steps of CPPA Method Current Cost Accounting (CCA) Features of Current Cost Accounting Objectives of Current Cost Accounting Steps in Current Cost Accounting Method Step 1: Prepare Current Cost Accounting Reserve (CCAR) Fixed Assets Adjustment Depreciation Adjustment Back-Log Depreciation Inventory Revaluation Cost of Sales Adjustment (COSA) Monetary Working Capital Adjustment (MWCA) Gearing Adjustment Determination of Current Cost Accounting Reserve (CCAR) The Current Cost Income Statement The Current Cost Balance Sheet Key Terms Theoretical Questions Practical Exercise Chapter 11 Accounting for Capital budgeting Meaning and Concept of Capital Budgeting
6 Characteristics of Capital Budgeting Needs of Capital Budgeting Types of Capital Investment Proposals Cash Flow Estimation Procedure of Cash Flows Estimation Items Included in Calculation of Initial Investment Evaluation Techniques Traditional Methods Discounted Cash Flow Method Key Terms Theoretical Questions Practical Exercise Chapter 12 Accounting for Financial Mix Meaning and Concept of Leverage Types of Leverage Operating Leverage Financial Leverage Combined Leverage Measurement of Leverage Degree of Operating Leverage (DOL) Degree of Combined Leverage Analysis of Alternative Financial Plan EBIT EPS Analysis Financial Indifference Point Key Terms Theoretical Questions Practical Exercise Model Questions Appendices References
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