Liquidation of Companies – Statement of Affairs & Final Accounts Guide/P.NO.11.61/EX.NO.2/CH:11

Описание: Chapter 11 of Advanced Corporate Accounting focuses on the Liquidation of Companies, which is a vital area in understanding how companies legally wind up their operations. This chapter explains in detail the various modes of liquidation such as compulsory winding up, voluntary winding up, and winding up under the supervision of the court. It guides students through the preparation of important statements like the Statement of Affairs, Liquidator’s Final Statement of Account, and Deficiency Account.

It also teaches how to calculate liquidator’s remuneration, distribute assets, pay off liabilities in the prescribed order of priority, and handle oversecured and undersecured creditors. This chapter helps students grasp practical accounting procedures followed during the dissolution of a company.

இத்தொகுப்பில், ஒரு நிறுவனம் விலகும் (Liquidation) போது கடைசி கணக்குகளை எவ்வாறு தயாரிக்க வேண்டும் என்பதையும், Statement of Affairs, Liquidator’s Statement, Preferential Creditors, மற்றும் Deficiency Account போன்றவை எவ்வாறு கணக்கிடப்படுகின்றன என்பதையும் விரிவாக காணலாம்.

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