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Table of Contents Foreword Chapter 1 Accounting for Share Capital 1.1 Features of a Company 1.2 Kinds of a Company 1.3 Share Capital of a Company 1.4 Nature and Classes of Shares 1.5 Issue of Shares 1.6 Accounting Treatment 1.7 Forfeiture of Shares Chapter 2 Issue and Redemption of Debentures 2.1 Meaning of Debentures 2.2 Distinction between Shares and Debentures 2.3 Types of Debentures 2.4 Issue of Debentures 2.5 Over Subscription 2.6 Issue of Debentures for Consideration other than Cash 2.7 Issue of Debentures as a Collateral Security 2.8 Terms of Issue of Debentures 2.9 Interest on Debentures 2.10 Writing off Discount/Loss on Issue of Debentures 2.11 Redemption of Debentures 2.12 Redemption by Payment in Lump Sum 2.13 Redemption by Purchase in Open Market 2.14 Redemption by Conversion 2.15 Sinking Fund Method Chapter 3 Financial Statements of a Company 3.1 Meaning of Financial Statements 3.2 Nature of Financial Statements 3.3 Objectives of Financial Statements 3.4 Types of Financial Statements 3.5 Form and Contents of Income Statement 3.6 Form and Contents of Balance Sheet 3.7 Some Peculiar Items 3.8 Uses and Importance of Financial Statements 3.9 Limitations of Financial Statements Chapter 4 Analysis of Financial Statements 4.1 Meaning of Financial Analysis 4.2 Significance of Financial Analysis 4.3 Objectives of Financial Analysis 4.4 Tools of Financial Analysis 4.5 Comparative Statements 4.6 Common Size Statement 4.7 Trend Analysis 4.8 Limitations of Financial Analysis Chapter 5 Accounting Ratios 5.1 Meaning of Accounting Ratios 5.2 Objectives of Ratio Analysis 5.3 Advantages of Ratio Analysis 5.4 Limitations of Ratio Analysis 5.5 Types of Ratios 5.6 Liquidity Ratios 5.7 Solvency Ratios 5.8 Activity (or Turnover) Ratios 5.9 Profitability Ratios Chapter 6 Cash Flow Statement 6.1 Nature of Cash Flow Statement 6.2 Benefits of Cash Flow Statement 6.3 Cash and Cash Equivalents 6.4 Cash Flows 6.5 Classification or Activities for the Preparation of Cash Flow Statement 6.6 Ascertaining Cash Flow from Operating Activities 6.7 Ascertainment of cash flow from investing and Financing Activities 6.8 Preparation of Cash Flow Statement