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SEM-6th

Final Accounts

Final Accounts: Components and Detailed Explanation Final Accounts are the accounts prepared at the end of a fiscal year to provide

Valuation of Shares

Valuation of Shares Valuation of shares is essential for various financial transactions, including mergers, acquisitions, and private share transfers. The

Disposal of Profits

Final Accounts: Managerial Remuneration and Disposal of Profit Managerial Remuneration Managerial remuneration encompasses all payments and benefits given to the

Profit prior to Incorporation

Acquisition of Business and Profit Prior to Incorporation When a running business is taken over by a company from a

Buy back of Shares

Buy-back is a corporate action where a company repurchases its own shares from existing shareholders, usually at a price higher

Employee stock option plan

Employee Stock Option Plan (ESOP) An Employee Stock Option Plan (ESOP) is an employee benefit scheme that allows employees to

Bonus issue

Issue of Bonus Shares Bonus shares are additional shares given to existing shareholders without any cost, utilizing the company’s accumulated

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