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所在平台: Udemy |
课程主页: https://www.udemy.com/course/insolvency-account/
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课程名称：破产会计 课程概述： 本课程主要探讨破产会计的相关内容，重点在于如何保护债务人（破产者）以及保障债权人的权益，同时还阐述了如何促进企业发展并妥善维护会计记录。 内容涵盖： 1. 对债务人的保护 2. 对债权人的保障 3. 促进商业发展的作用 4. 正确维护会计记录 适用对象： 1. 个人/独资经营者 2. 合伙企业 3. 印度教共同家庭 破产程序： 1. 提起申请 2. 裁定命令 3. 保护令 4. 资产实现 重要术语： 1. 无担保债权人（例：应付账款、贸易债权人、个人贷款等） 2. 完全担保债权人 3. 部分担保债权人 4. 优先债权人（例：税务、政府应付款项、工资和退休福利等） 5. 未特别抵押的资产（例：现金、库存、机械等） 6. 债务人分类（好债务人、可疑债务人和坏债务人） 7. 应收票据或汇票 8. 不足部分 优先债权人的确定依据破产法。 所需报表： 1. 财务状况声明 2. 不足账户 此课程将为学习者提供破产会计的全面理解，帮助他们在实际操作中处理破产相关事宜。
Insolvency AccountsContents: 1. Protection to debtor ( insolvent ) 2. Safeguard to creditor3. Helpful in development of business.4. Accounting records maintained properly.Person Covered (1) Individual / sole proprietor / sole trader (2) Partnership firm (3) Hindu undivided familyInsolvency Procedure 1. Petition 2. Order of adjudication 3. Protection order 4. Realization of assetIMPORTANT TERMS 1. Unsecured Creditor as per list A: For example:- Bills payable, Creditor, Trade creditor, Loan, Personal loan, Loan from wife, bank overdraft, Outstanding expense, Bill discounted "dishonored" , creditor on open a/c2. Fully Secured Creditor as per List B3. Partly Secured Creditor as per List C4. Preferential Creditor as per list D: For example:- Any type of tax, any amount due to government, salary, Wages, Rent, Compensation, Retirement benefits (pension, Gratuity provident fund etc.)5. Asset not specifically pledged as per List E: (a) cash in Hand, (b) cash at bank, (c) Stock-in-Trade, (d) Machinery, (e) Furniture, etc.6. Debtor as per List F: (a) Good Debtors: It means those debtors form whom the full amount will be received. (b) Doubtful Debts: It means those debtors from whom the partial amount may be received. (c) Bad Debts: It means those debtors from whom nothing can be recovered7. Bills Receivable or Bills of Exchange as per list G8.Deficiency as per list HDetermination of preferential creditor under both insolvency ActStatement Required (1) Statement of Affair (2) Deficiency AccountDeficiency AccountInsolvency Accounts
