Internal Reconstruction Chapter In Single Video | CA Intermediate Advanced Accounting Chapter–6

In This Video We Will Discuss Internal Reconstruction All Concepts, Problems and Examples For CA Intermediate and CA Intermediate Advanced Accounting Chapter – 6 has been Discussed By Chandan Poddar Sir For CA Intermediate Grooming Education.

⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐀𝐝𝐯. 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐬 𝐈𝐧𝐝𝐢𝐯𝐢𝐝𝐮𝐚𝐥 𝐂𝐨𝐮𝐫𝐬𝐞

⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝟑.𝟎 𝐁𝐨𝐭𝐡 𝐆𝐫𝐨𝐮𝐩

⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝟑.𝟎: 𝐆𝐫𝐨𝐮𝐩 𝟏

⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝟑.𝟎: 𝐆𝐫𝐨𝐮𝐩 𝟐

⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐈𝐧𝐝𝐢𝐯𝐢𝐝𝐮𝐚𝐥 𝐂𝐨𝐮𝐫𝐬𝐞𝐬

⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐒𝐮𝐠𝐠𝐞𝐬𝐭𝐞𝐝 𝐀𝐧𝐬𝐰𝐞𝐫𝐬

⚫ 𝐃𝐨𝐰𝐧𝐥𝐨𝐚𝐝 𝐨𝐮𝐫 𝐄𝐬𝐜𝐡𝐨𝐥𝐚𝐫𝐬 𝐀𝐈 𝐀𝐩𝐩

Watch Next:-
CA Inter Advanced Accounts Chapter wise Weightage:-

Companies Act 2013:-

Topics Covered:-
Meaning and Basic journal entries
Journal entries related to reducing paid up capital
Journal entries related to contingent liability
Settlement of liabilities
Reconstruction expenses, writing -off losses
Concept of shares surrender with journal entries
Sub-division and consolidation of shares

• Meaning
It is an arrangement made by the companies whereby the claims of shareholders, debenture holders, creditors and other liabilities are altered/ reduced, so that the accumulated loss are written off, asset are valued at its fair value and the balance sheet shows the true and fair view of the financial statement
• Forms of internal reconstruction
i. Re-organization or alteration of share capital
ii. Reduction of share capital and other liabilities
• Objectives of internal reconstruction
i. To resolve the problem of over-capitalization/ huge accumulated losses/ overvaluation of assets
ii. When the capital structure of a company is complex and is required to make it simple
iii. When change is required in the face value of shares of the company
• Meaning of capital reduction account
It involves sacrifice on the part of shareholders, debenture holders and creditors. The amount sacrificed by them shall be utilized in writing off of losses and to bring down the assets to their real values. An account called capital Reduction also called Internal Reconstruction Account or capital Reorganization Account is opened for this purpose. Amounts sacrificed by various parties are credited to this account. It is generally resorted to writing of the past accumulated losses of
the company

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#InternalReconstruction #CAInter #Advanced_Accounts #ChandanPoddar #CAInteradvancedaccountsChapter6

[bhawnaagarwal]

The mediocre teacher tells. The good teacher explains. The superior teacher demonstrates. The great teacher inspires... And u r great sir🙏🙏🙏🙏

[manavsarvaiya]

Yeh pure DIFFICULT chapter ko ekdam simple karke paani k jaisa pila diya aapne toh sir ❤️❤️

[samiruddin]

Chandan sir is master of all subjects how he can explain such a difficilt concept in so easy language.

[raghavrohilla]

Sir shabd ni bache aapki tareef karne ke liye. I'm your huge fan! Itni asaani se sab padha diya🙌🏼

[zan]

Thank you so much for explanation sir. All concepts are so nicely explained and it is really an easy topic as well. Free marks for sure thanks to this video.

[naturekingh.s]

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[vishaljeenwal]

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After few day, I'm going for my exam ...your videos give me a huge clearity for every topic and chapters ... thank you sir 🌺💯🌸

[reeshuedits]

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[aranyaraghuwanshi]

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[sanyabashani]

loved this lecture. 👍 thank you sir, saare doubt clear hogye

[sakshiuphale]

Best lecture for conceptual clarification ❤️

[ananyarathee]

nyc video sir blessed to have a teacher like you 😍😘

[santoshshukla]

Sir when you teach on whiteboard it is amazing and your handwriting is awesome

[anshulsingh]

Thank you so much sir this video provide this video is very helpful my exam regarding

[sudhanshusharma]

Dear sir what is meaning of fully paid up of ₹50 shares converted into equity of ₹20 each .., is it a reduction concept or conversion?

[craftypiu]

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It will helpful 😊

[chetansingh]

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[nehalagrawal]

Really very helpful video ☺️ thankyou sir

[allaudinmuchhale]

All concepts covered in this video, Thank you Sir ...