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所在平台: Udemy |
课程主页: https://www.udemy.com/course/corporate-accounting/
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**Coursera 企业会计（高级）课程总结** 本课程将带您深入探索企业会计的广阔世界，全面掌握企业会计的理论知识和实践应用。通过本课程的学习，您将成为企业会计领域的专家。 **课程内容亮点：** 1. **企业会计基础：** * 深入理解公司概念、资金来源（负债）、股票与债券的含义、区别及清偿顺序。 * 学习各类股本形式、公司章程（公司条例）的构成。 * 了解印度主要的证券交易所：BSE (孟买证券交易所) 和 NSE (国家证券交易所)。 2. **财务报表：** * 掌握财务报表的意义、印度2013年公司法关于财务报表披露的要求（第129节）及附表III。 * 详细学习资产负债表和利润表的格式与项目详解。 * 学习坏账及坏账准备的处理，并进行相关实务问题练习。 3. **优先股的赎回：** * 理解可赎回优先股的含义，学习赎回前后的资产负债表处理。 * 掌握赎回准备金的设立、溢价赎回及优先股欠缴股款的处理。 * 提供相关实务问题练习。 4. **内部重组：** * 理解内部重组的含义，学习其操作步骤。 * 简要介绍外部重组及其案例，并阐述内部重组与外部重组的区别。 * 学习内部重组的会计处理步骤，并进行相关实务问题练习。 5. **商誉（Goodwill）：** * 探讨商誉的本质，学习商誉的分类。 * 掌握不同商誉评估方法： * **平均利润法：** 普通平均利润法、加权平均利润法。 * **超额利润法：** 普通超额利润法、加权超额利润法。 * **资本化法：** 平均利润资本化法、超额利润资本化法。 * **年金法。** * 进行相关实务问题练习。 6. **股权估值：** * 了解股权估值的必要性与目的。 * 学习不同的股权估值方法： * 资产估值法。 * 收益估值法。 * 公允价值估值法。 * 每股收益（EPS）法。 * 进行相关实务问题练习。 7. **企业合并：** * 理解企业合并（Amalgamation）、吸收合并（Absorption/Merger）的概念与案例。 * 重温外部重组的概念与案例。 * 学习购买价款（Purchase Consideration）的确定方法：净支付法、净资产法。 8. **股份的发行、没收与重发：** * 学习现金发行股份、非现金发行股份。 * 掌握股份的没收与重发。 * 学习比例分配（Pro-rata allotment）的原则。 * 进行相关实务问题练习。 9. **债券（Debenture）：** * 提供债券的全面解释，涵盖理论和实务问题。 10. **控股公司：** * 理解控股公司与子公司（Holding & Subsidiary Company）的含义。 * 学习控股公司的优势。 * 掌握重要的相关术语。 * 进行相关实务问题练习。 完成本课程后，您将获得与企业会计及其应用相关的丰富信息，并在企业会计领域达到卓越水平。
What will you learn in this course:In this Course you will learn a lot of Knowledge and after complete this course you will excellent in Corporate Accounting. This course provide many chapter of Company Rules and Regulation including Theories and Practical Problems etc.After Complete this you achieve a lot of information related to Corporate Accounting and its Application.This Course Include:1. Basic Corporate Accounting TermsBasic Corporate Accounting Term:What is a Company ?Sources of fund (LiabilityMeaning of shareTypes of SharesMeaning of DebentureDifference between a share and debenturePriority of payment at the time of winding upType/ kinds/ forms of share capitalMemorandum of AssociationArticles of AssociationSTOCK EXCHANG: BSE (Bombay Stock Exchange)NSE (National Stock Exchange)2. Final AccountMeaning of Final AccountsRequirement of Companies Act 2013,section 129Schedule lll companies Act 2013Balance Sheet FormatExplanations of Balance sheet itemsStatement of Profit & LossExplanations of statement of P/L itemsBad Debts & Provision for Bad DebtsPractical Problems3. Redemption of Preference sharesMeaning of Redeemable Preference Share1.Balance Sheet (before Redemption)2.Balance Sheet (after Redemption)Provision for RedemptionRedemption at premiumCalls in arrear on Preference SharePractical Problems4. Internal Re - ConstructionMeaning of internal Re-ConstructionProcedure of internal reconstruction-stepsMeaning of External Re-constructionExamples of External Re - constructionDifference between internal reconstruction and external reconstructionSteps for accounting treatmentPractical Problems5. GoodwillMeaning of goodwillGoodwill is real it is not fictitiousTypes or classification of GoodwillNature of GoodwillMethods of valuation of Goodwill:Average Profit Method: Simple Average Profit MethodWeighted Average Profit MethodSuper Profit Method: Simple Super Profit MethodWeighted super profit methodCAPITALIZATION METHOD:capitalization of average profit methodcapitalization of super profit methodAnnuity method: All Method Practical Problems 6. Valuation of shareNeed or Purposes of valuation of sharesMethods of Valuation of Shares(1) Assets valuation method(2) Income valuation method(3) Fair valuation method(4) Earning per share methodPractical Problems7. AmalgamationAmalgamationExamples of AmalgamationAbsorption (merger) and Examples of Absorption / MergerExternal Re-constructionExamples of External Re - constructionPurchase considerationMethod of Purchase Consideration: (1) Net payment method(2) Net assets method8. Issue forfeiture and Reissue of share1. Issue of Share for Cash2. Issue of Share Other than cash3. Forfeiture and Reissue4. Pro-rata allotmentPractical Problems9. DebentureTotal Explanation and Theory and Practical Problems10. Holding companyMeaning of Holding & subsidiary companyAdvantages of Holding companiesImportant TermsPractical Problems
