SINKING FUND METHOD IN ACCOUNTANCY

[disha]

Is sinking fund method is in the syllabus of class 12 or not???????????????
:?: :D :?: :D :?:

[admin]

The portion that deals with sinking fund is given below:

Unit 4: Accounting for Share Capital and Debenture (Periods 54)

>Share Capital: Meaning, Nature and Types.
>Accounting for share capital: Issue and Allotment of Equity and Preference Shares; Private placement of shares, meaning of employee stock option plan, public subscription of shares; over subscription and under subscription; issue at par, premium and at discount; calls in advance, calls in arrears, issue of shares for consideration other than cash.
>Forfeiture of shares: accounting treatment, re-issue of forfeited shares.
>Presentation of Share Capital and Debenture in company’s Balance Sheet.
> Issue of debenture-at par and premium; issue of debenture for consideration other
than cash.
> Redemption of debenture.
>Out of proceeds of fresh issue, accumulated profits and sinking fund.