2. Joint Stock Company Accounts

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1. 2

   Joint Stock Company Accounts

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   Joint Stock Companies have a separate legal existence, and this section...

2. 2.1

   Introduction

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   This section introduces Joint Stock Companies, highlighting their...

3. 2.2

   Issue Of Shares

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   This section covers the various aspects of issuing shares by joint stock...

4. 2.2.1

   Types Of Shares

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   This section covers the various types of shares in a joint stock company,...

5. 2.2.2

   Basic Terms

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   This section introduces fundamental terms and concepts related to the...

6. 2.2.3

   Accounting For Issue Of Shares

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   This section discusses the various types of share issues, their accounting...

7. 2.2.3.1

   At Par

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   This section covers the accounting processes involved in the issue of shares...

8. 2.2.3.2

   At Premium

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   This section discusses the process of issuing shares at a premium and covers...

9. 2.2.3.3

   Forfeiture And Reissue Of Shares

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   This section discusses the forfeiture of shares due to non-payment of calls...

10. 2.3

    Issue Of Debentures

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    This section covers the fundamental aspects of debentures, including their...

11. 2.3.1

    Meaning

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    This section outlines the foundational concepts of joint stock companies,...

12. 2.3.2

    Types Of Debentures

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    This section discusses the various types of debentures issued by joint stock...

13. 2.3.3

    Issue Of Debentures

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    The section discusses the nature and various types of debentures issued by...

14. 2.3.4

    Accounting Entries

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    This section covers accounting entries related to the issue of shares and...

15. 2.4

    Redemption Of Debentures

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    The redemption of debentures refers to the repayment of borrowed funds...

16. 2.4.1

    Meaning

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    The section covers the nature and accounting considerations of joint stock...

17. 2.4.2

    Methods Of Redemption

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    This section explains the various methods the companies can use for...

18. 2.4.3

    Provision For Redemption

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    This section outlines the requirements and accounting procedures for the...

19. 2.4.4

    Journal Entries For Redemption

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    This section covers the journal entries related to the redemption of...

20. 2.5

    Final Accounts Of Companies

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    This section discusses the final accounts that companies must prepare as...

21. 2.5.1

    Statutory Requirements

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    This section covers the statutory requirements for the preparation of final...

22. 2.5.2

    Format Of Balance Sheet (Schedule Iii, Companies Act, 2013)

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    This section outlines the structure and components of a Balance Sheet as...

23. 2.5.3

    Statement Of Profit And Loss

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    The Statement of Profit and Loss is a crucial component of the final...

24. 2.5.4

    Important Adjustments In Final Accounts

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    This section describes the important adjustments required in the final...

25. 2.6

    Chapter Summary

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    This section summarizes key accounting procedures and concepts related to...