![]() In series and in parallel, capacitance of a parallel plate capacitor with and without dielectric medium between the plates, Energy stored in a capacitor. Conductors and insulators, Dielectrics and electric polarization, capacitor, combination of capacitors Electric potential and its calculation for a point charge, electric dipole and system of charges Įquipotential surfaces, Electrical potential energy of a system of two point charges in an electrostatic field. Long uniformly charged straight wire, uniformly charged infinite plane sheet and uniformly charged thin spherical shell. Electric flux, Gauss’s law and its applications to find field due to infinitely Electric field: Electric field due toĪ point charge, Electric field lines, Electric dipole, Electric field due to a dipole, Torque on a dipole in a uniform electric field. Creation of Debenture Redemption Reserve.Įlectric charges: Conservation of charge, Coulomb’s law-forces between two point charges, forces between multiple charges superposition principle and continuous charge distribution. Redemption of debentures: Lump sum, draw of lots and purchase in the open market (excluding ex-interest and cum-interest). Issue of debentures for consideration other than cash Issue of debentures with terms of redemption debenturesĪs collateral security- concept, interest on debentures. ![]() Accounting for Debentures Debentures: Issue of debentures at par, at a premium and at a discount.Disclosure of share capital in company’s Balance Sheet. Public subscription of shares – over subscription and under subscription of shares issue at par and at premium, calls in advance and arrears (excluding interest), issue of shares for consideration other than cash.Īccounting treatment of forfeiture and re-issue of shares. Accounting for share capital: issue and allotment of equity shares, private placement of shares, Employee Stock Option Plan (ESOP). Accounting for Share Capital Share and share capital: nature and types.(excluding piecemeal distribution, sale to a company and insolvency of partner(s)). Settlement of accounts -preparation of realization account, and other related accounts: capital accounts of partners and cash/bank a/c ![]() Dissolution of a partnership firm: types of dissolution of a firm.Preparation of deceased partner’s capital account, executor’s account and preparation of balance sheet. Preparation of loan account of the retiring partner. Of liabilities, adjustment of accumulated profits and reserves, adjustment of capital accounts and preparation of balance sheet. Retirement and death of a partner: effect of retirement / death of a partner on change in profit sharing ratio, treatment of goodwill (as per AS 26), treatment for revaluation of assets and reassessment.Treatment of reserves and accumulated profits, adjustment of capital accounts and preparation of balance sheet. ![]()
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