Buy-back of Shares
Buy-back of shares accounting treatment for CA Inter: journal entries, Capital Redemption Reserve (CRR), 25% limit, and exam-ready worked ex
Paper 1 — Advanced Accounting · Chapter
Special Transactions & Company Accounts
Specialised accounting topics that frequently appear in CA Inter Advanced Accounting — buy-back of shares, internal reconstruction, amalgamation, holding-subsidiary consolidation, liquidation, and accounts of insurance, banking and electricity companies. High-mark, formula-heavy questions.
8 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Internal Reconstruction of Companies
CA Inter Internal Reconstruction explained simply: journal entries, Capital Reduction Account, and revised balance sheet with worked example
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3
Amalgamation, Absorption & External Reconstruction
AS 14 Amalgamation of Companies explained for CA Inter: merger vs purchase, pooling vs purchase method, goodwill, capital reserve with solve
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4
Consolidation of Holding & Subsidiary Companies
AS 21 Consolidation for CA Inter: master Cost of Control, Minority Interest & pre/post-acquisition profits with solved examples for May 2026
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5
Liquidation of Companies
Liquidation of Companies for CA Inter: order of payment, Liquidator's Final Statement of Account, preference shares, and exam tips for May 2
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6
Accounts of Insurance Companies
CA Inter Advanced Accounting: Accounts of Insurance Companies — Revenue Account, URR rules for Fire/Marine, claims treatment & exam-ready ex
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7
Accounts of Banking Companies
CA Inter Accounts of Banking Companies: NPA classification, provisioning rates, Form A/B format under Banking Regulation Act — exam-focused
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8
Accounts of Electricity Companies
Accounts of Electricity Companies for CA Inter: Double Account System, Revenue A/c, Net Revenue A/c, TDCR & Contingencies Reserve explained
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