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所在平台: Udemy |
课程主页: https://www.udemy.com/course/internal-re-construction-n/
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课程名称：内部重建 概述：内部重建课程旨在通过重新安排企业结构、减少损失、消除低效，从而增加利润。课程将探讨如何消除损益表的负余额，强调为了更好的未来而进行的短期牺牲。课程中将提供多个案例，如印度航空、美国证券投资信托及巴蒂尔电信（2003年）。 主要内容： 1. 商业结构的重新安排 2. 减少损失 3. 通过消除低效来增加利润 4. 消除损益表的负余额 5. 为了更好的未来进行短期牺牲 6. 内部重建的程序与步骤： - 提交当前资产负债表、理想资产负债表及无异议证书（NOC）至国家公司法法庭（NCLT） - 51%债务人及股东的会议 - 法官签署的命令，涉及到固定资产与流动资产的减少 - 命令需在30天内完成履行 - 会计处理步骤包括条目、账户及资产负债表的调整 - 最终执行由法官负责 7. 外部重建的含义及示例： - Forhans India Ltd与Hindustan Ciba-Gigy Ltd - Uninor与Telenor Communications Pvt Ltd - Union Carbide India Ltd与Eveready Industries India - UTI与Axis Bank Ltd - Tata Sky与Tata Play 课程还将探讨内部重建与外部重建的区别、借贷规则以及现代与传统的会计处理方法，包含内部重建的会计处理的分录和步骤。此外，课程还介绍无形资产、虚构资产、资本减少账户及重建账户、未支付优先红利的整合与股票细分。 适合希望深入了解企业财务重建及相关会计处理的学习者。
Internal Re-ConstructionContents:- 1. Re arrangement of business. 2. To decreasing losses 3. To increasing profits by removing inefficiency 4. Removing the debit balance of P/L (negative) 5. Sacrifice today for a better future (contributor) 6. Example:- Air India, UTI, Bharti airtel (2003) Meaning of internal Re-ConstructionProcedure of internal reconstruction-steps 1 Director: NCLT = Current balance sheet, Dream balance sheet, NOC 2 NOC + Application + Dream balance sheet = NCLT 3 Meeting of liability = 51% ➢ Meeting of shareholder = 51% 4 Order passed by judge = ESC, PSC , Liability, fixed assets, Current assets reduced (signature) 5 Order must be fulfilled within 30 days 6 CA = (i) entry (ii) A/C (iii) balance sheet 7 Execution by judge 8 "and reduced"Balance sheet of CompanyBalance sheet of Company (Dream Balance Sheet)Meaning of External ReconstructionExamples of External Re - construction(i) Forhans india Ltd -- Hindustan Ciba-Gigy Ltd (ii) Uninor -- Telenor Communications Pvt Ltd. (iii) Union Carbide India Ltd. -- Eveready Industries India (iv) U.T.I -- Axis bank Ltd (v) Tata Sky -- Tata Play (27 Jan 2022)Difference between internal reconstruction and external reconstructionRules of Debit and CreditAmerican approach (Modern approach)English approach (Traditional approach)Journal Entries for Internal Re-constructionSteps for accounting treatmentIntangible assets includes the followingFictitious assets include the followingCapital Reduction Account or Reconstruction AccountOutstanding Preference DividendConsolidation of ShareSubdivision of Shares
