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Sr. No.	Module* / tnits
1	COMPANY ACCOUNTS (Including provisions of Companies Act rclcvant to thc speciftc sub topics)
1.1	Sharcs (Objcctiscs. Accounting. Prcscntation. Disclosurc)
	(i 1 Sharcs and sharc Capital (ii) Issuc of sharcs- by diflferent modes IW), Privatc Placcmcnts, Prcfcrcntial, Kights, ESO. SWEAT and ESCROW account (ui) Issuc of sharcs at par, prcmium and discount (iv) Application for sharcs including minimum subscnption, pncc band <v) Allotmcnt of sharcs including ovcr and undcr subscnption and calls in ancars. rcccivcd in advancc (vi) Issuc of sharcs for cash including forfciturc and rcissuc of forfcitcd sharcs ( vii) Issuc of sharcs for considcration othcr than cash (viii) Capitalisation of rcscrvcs and issuc of bonus sharcs
1.2	Dcbcnturcs (Objcctivcs. Accounting. Prcscntation. l)ivclosurc|
	(i)    Issuc of dcbcnturcs at par, prcmium and discount (ii)    Issuc of Dcbcnturcs with considcration of Rcdcmption (iii)    Issuc of dcbcnturcs for cash rcccivable in instalmcnts or at a tiroc (iv)    Issuc of dcbcnturcs for considcration othcr than cash
1.3	Rcdcmption of Prcfcrcncc Sharcs
	(i)    Company Law / Legał Provisions for rcdcmption (ii)    Sourccs of rcdcmption including disisible profits and procccds of frcsh issuc of sharcs (ui) Prcmium on rcdcmption from security prcmium and profits of company (iv) Capital Rcdcmption Rcscrsc Account - crcation and usc
1.4	Rcdcmption of Dcbcnturcs (Including purchasc or buy back of own dcbcnturcs)
	(i)    By payment from sourccs including out of Capital and^1 or out of profits (ii)    Debenture rcdcmption rcscrsc and debenture rcdcmption sinkmg fund c.\cluding Insurance policy (ui) By convcn>ion into ncw class of sharcs or dcbcnturcs with opłions-including at par, prcmium and discount (iv) Purchasc. buy back of own dcbcnturcs for immcdiatc canccllation or holding including cx and cum interes! for purchasc sale pncc (cxcluding brokerage thcrcon)
1.5	Bus Back of Kpuits Sharcs
	(i > Company Law. Legał Prosisions (including rclatcd restnetions, power. transfer to Capital rcdcmption rcscrvc account and prohibitions) (ii) Compliance of conditions including sourccs, maximum limits and debt cquity ratio
1.6	Preparation of Kinal Accounts of Companies
	(i > Rclcvant provisions of Companies Act rclatcd Finał Account (cxcluding cash tlow statement) (ii)    Preparation of profit and loss a c and balancc shcct as per rcsiscd schcdulc VI of - Companies act 1956 (iii)    AS 1 in rclation to finał accounts of companies (disclosurc ofaccounting policies)