The notice must provide the shareholder with a minimum of 14 days to make the payment due, or his shares will be forfeited. What is group relief? Provisions in the articles, for the acceptance of surrender of shares in all other cases except the above two, will be void. If ten thousand shares of this preferred stock are each issued for $101 in cash ($1,010,000 in total), the company records the following journal entry. Increases company goodwill and brand perception. 3 on allotment (including premium), Rs. Solved Illustrations. Introduction to Forfeiture and Reissue of Shares 2. 5 per share. All these shares were forfeited. 3. For corporations that come under the safe harbor, size is seemingly irrelevant. The change in cash surrender or contract value during the period is an adjustment of premiums paid in determining the expense or income to be recognized under Accounting, Accounting Provisions, Foreiture, Forfeiture of Shares, India, Shares. The cost method is the most used method to account for the repurchase of shares. A deed of surrender allows one party, such as a renter, to . Under the circumstances which would justify forfeiture of shares, i.e., non-payment of sum due in respect of shares which are not fully paid or. Therefore, after the forfeiture of shares, the calls-in-arrears are not recoverable. Surrender is a short cut to forfeiture. 9 per share on account of non-payment of Rs. Travco urgently needed new capital as a result of financial difficulties it encountered. (iii) Credit 'Unpaid Calls A/c' with the amount . It represents a contra equity account in the balance sheet. who promise that if the existing shareholders do not buy the share offered to them, they will buy them. Forfeiture essentially means cancellation. The power to forfeit shares must be expressly given in Articles of Association of the Company. 10 each issued at Rs. There is no provision in Table A of the Companies Act regarding surrender of shares and a company cannot possibly accept the surrender of fully paid up shares as it amounts to purchase of its own shares which is prohibited under Section 77. 2. Under the "fragmented view," "each share of stock is considered a separate investment," and gain or loss is computed separately on the sale or other disposition of each share. Ensure that the redeemable preference shares are fully paid. Download Article. At the time of issue discount on issue must have been debited if the shares are issued at less than the face value and in order to cancel this account will now be credited. Essentially, it implies that it is a negative equity balance. Examples of equity awards are stock options, ESPPs, and stock-settled stock appreciation rights (SARs), restricted shares/share units, and performance shares/share units. 10 each at a discount of 10%. Shares, which are liable to be forfeited on account of default in the payment of calls, may be surrendered by the holder if he so desires. 3 on allotment, Rs. Such a surrender shall be ultra-vires the company since it would amount to purchase by the company of its own shares. 0 comment. Mr. Seth, the holder of 1,000 shares did not pay the amount due on call and his shares were forfeited by the Company. Again, Securities Premium Account will be debited only if the amount of premium remained unpaid. The main point of difference between the two is that surrender is at the initiative of the shareholders while forfeiture is at the initiative of the Company. In this case the share holders volunteer to return some of the shares back to Shares of treasury stock do not have the right to vote, receive dividends, or receive a liquidation value. If the company maintains a Calls in Arrears account, then that account will be credited with the unpaid portion of the amount instead of Share Allotment A/c or Share Call A/c. If they sold 30 shares for $700 to pay your taxes, then that $700 (or most of it) would also be included in Box 2, Federal Taxes Withheld of Form W-2 (some portion may be in Boxes 4 and 6 for your SS and Medicare Tax).. A capital transaction exists when a taxpayer sells or exchanges for consideration a capital asset. a3 shop to let surrey. In the current economic climate, with both debt and equity markets in turmoil, global M&A activity has fallen off . Although it may not classify as a stock, companies must record it under the equity section. Krishna took over debtors worth 24,000 for 20,000. This Presentation highlights the accounting treatment for the forfeiture, reissue and surrender of shares in the case of a company. Surrender of shares means voluntary return of shares by a member to the company. CFOs report on challenges in the economy, workforce complications, and tech strategies. 21st May 2021 . State the Legal Provisions Relating to Payment of Dividend. Surrender of shares is valid where it is done to relive the company from going through the formality of forfeiture of shares and the shareholder is willing to surrender the shares. The company invites its shareholders to a rights issues of 1 share for every 5 shares for $10 per share. 3 on allotment (including premium), Rs. The issue before the Special Bench was that shares had happened for all shareholders. For example, ABC Co. has 100,000 issued shares with a nominal value of $10 per share and a market value of $15 per share. The same entries (as are passed in case of forfeiture of shares) will be passed in case of surrender of shares. derrico family names and ages; llano uplift location The talent shortage isnt abating. Company reconstruction accounting entries. Stock Options should not be included in the shares outstanding till the employees have exercised their right to obtain shares or stock options, after fulfilling the requisite vesting conditions. In the same period S1 and S2 made a loss. ENTRIES OF SHARE CAPITAL (See Rev. As a result, it can now be concluded that when the holder of rights (affecting the stock) is made whole, the IRSto its great creditis now willing to rule that the redemption requirement, ingrained in Sec. Sankara's Loan was cleared by paying 30,200 in full settlement. A distribution so qualifies if it is: Sometimes, Articles of Association empowers the Directors to accept Surrender of Shares. The change in cash surrender value during the period is recognized as income (other noninterest income) for the period. MJP Rohilkhand University, Bareilly BBA Notes. The shareholder failed to pay the allotment money of Rs. 3 Tips for Beginner Players. Such voluntary surrender of shares can be accepted by the . Every surrender of shares whether fully paid-up or not, involves a reduction of capital which is unlawful except when sanctioned by the court. Sometimes, a third-party acts as a custodian. The shareholder failed to pay the allotment money of Rs. Ultimate effect of Surrender of shares and Forfeiture of Shares is the same because in both cases membership of the shareholder comes to an end. Organizations may pursue a divestiture, a spinoff, or a partial divestiture (also referred to as a carveout) for any number of reasons. 302(e)(2), the distribution is attributable to the corporations ceasing to conduct a qualified business,but only if, immediately after such distribution, the corporation is actively engaged in the conduct of at least one other qualified business. By Michael Stevenson and Jon Eilertsen. Nature of Act:Forfeiture is not avoluntary act. The options lapsed without being exercised, so no corporation tax relief was available under the specific statutory rules for employee share schemes. All rights reserved. The cash surrender value of a life insurance policy is an asset a company can control, so it should be recorded on its balance sheet. When a third-party buys a partnership interest, the buyer generally assumes the selling partner's share of indebtedness of the partnership, and thus, is added on to the sale price. Post author: Post published: July 1, 2022 Post category: malibu boats for sale by owner Post comments: the ugly duckling short story summary the ugly duckling short story summary Copyright 9. Adidas Copa Mundial 21, accounting treatment of surrender of shares. By accepting, you agree to the updated privacy policy. Surrender of shares means the return of shares by the shareholder to the company for cancellation. After the stock surrender, the surrendering shareholder owns fewer shares in the corporation, and if there is more than one shareholder, a reduced percentage of stock ownership in that corporation. Categories . 3 per share. Disclaimer 8. This Roadmap provides Deloitte's insights into and interpretations of the guidance on noncontrolling interests, primarily that in ASC 810-10 and ASC 480-10-S99-3A. When the share, certificate gets torn or mutilated and exchanged for the new one. Joint Life Policy was surrendered for 20,000. This payment, called the cash surrender value of a life insurance policy, represents the sum of money an insurance company must pay to a policyholder or an annuity contract holder in the event the policy terminates prior to its maturity or an insured event occurs. 2. Because no consideration is received for the shares, the surrendering share- The following conditions must be satisfied for the valid forfeiture of shares: 1. Interesting Facts, 5 Best Note-Taking Techniques for College Students That Really Work, The Impact of Artificial Intelligence on Pet Behaviour Analysis. Nevertheless, it has been held that stock need not be redeemed in cases where an actual surrender of stock would be a meaningless gesture. (See Rev. Under ASC 718-40, employers that sponsor a leveraged ESOP should account for the arrangement as follows: The issuance of new shares or the sale of treasury shares to the employee stock ownership plan should be recorded when the issuance or sale occurs, and should report a corresponding charge to unearned . What Wonders Can You Achieve With ChatGPT? The dilution of the value of the shares due to increased number of shares. Abandonment is the act of surrendering a claim to, or interest in, a particular asset. 218. The Finks owned 72.5% of the outstanding shares. Now customize the name of a clipboard to store your clips. This is a major concession on the part of the IRS, and will greatly diminish the costs to a public corporation of effecting a distribution in partial liquidation. Consequently, the history of international requirements for the accounting for share-based payments is relatively short compared with other areas of accounting. accounting treatment of surrender of shares But he shall be liable as a contributory as a past member of the company if it is wound up within twelve months of his surrendering his shares. Journal Entries on Forfeiture (or Surrender) and Reissue of Shares 3. The amount payable as: Rs. Increase in the value of shares and hence no loss of existing shareholders. To retire shares under the cost method, two sets of journal entries are conducted: Accounting for the Repurchase of Shares: Record the entire amount of the purchase in . The Tribunal distinguished the decision of the Special Bench of the Mumbai Tribunal in the case of Bennett Coleman & Co. Ltd. In cases where the public corporation has a complex capital structure, executives would have felt constrained to conduct a self-tender offer, with its attendant costs, to satisfy Sec. It offers only a temporary solution to any management problem but not a permanent solution to it. Facing A Wrongful Conviction? nicole teague daughters now; upper class in jesus time; Menu The publication is written on the assumption that (1) a parent has already established that consolidation of its subsidiary is appropriate under ASC 810-10 and (2) the equity interests of a subsidiary qualify for equity . 3. My client trades as a limited company from leasehold premises. The amount received on surrender over and above the written down value The same entries (as are passed in case of forfeiture of Surrender of shares means the return of shares by the shareholder to the company for cancellation. Sign up to receive CFOs The Balance in your inbox. Legal Services, Regulatory and Compliance, Corporate, Finance, Funds and Investment Management, Insurance, Regulatory and Financial Service Advisory. Shares forfeited account balance will be shown on the liabilities side of the Balance Sheet till such time that all shares are reissued. (a) extinguish or reduce the . Sometimes, Articles of Association empowers the Directors to accept Surrender of Shares. Note that a distribution is not essentially equivalent to a dividend if it results from a genuine contraction of the corporations business. Therefore, after the forfeiture of shares, the calls-in-arrears are not recoverable. If the transaction is deemed a sale, the seller/borrower (the "transferor") will derecognize the . Asst. The balance in the Share Forfeiture A/c is shown under the Share Capital on the liabilities side of the balance sheet. Disclaimer 8. It is a short cut to the long procedure of forfeiture of shares. Uploader Agreement. great lakes hockey league salary Top Bar. Indeed, this is a highly desirable characterization of the distribution. Free access to premium services like Tuneln, Mubi and more. Content Guidelines 2. Illustration 1 (Forfeiture of Shares Issued at Par): A company forfeits 100 shares of Rs. It is in thenature of a penaltyimposed by the company on a defaulting share.holder. If the Company does not receive the amount even after notice, the Board of Directors, by passing a Resolution, forfeit the shares. 10 each issued at Rs. Article shared by. Image Guidelines 4. In this case, the amount reported as ordinary income and capital gain is the same as in Example 2 for a disqualifying disposition, but there are some differences. 5 accounting considerations for divestitures and carveouts. The Articles of Association of almost every Company reserve the right of forfeiture of the shares for non-payment of call money within a stated period. Rul. Solution Reissue of Forfeited Shares Practical Problem 6. Copyright 10. 2023 Owlgen India. If the shares are sold two years later for $12 per share, the further appreciation is a capital gain [($12 x 100 shares) - ($10 x 100 shares) = $200]. Capital versus Ordinary Loss. Provisions of theCompanies Actand Table F:The power to acceptsurrender of shares is notgiven in the CompaniesAct, or conferred by Table F. Validity:Surrender is valid undertwo circumstances:(a) When the call money has not been paid. Industry Dive, Inc. (c) 2023, All rights reserved, 1255 23rd Street, NW, Suite 550, Washington, DC 20037, Cookie Preferences / Do Not Sell My Personal Information, Dell, Werner, Qurate Retail Group, Root, Funko, ProSomnus, Skillz, Algorand. In this article we will discuss about the Forfeiture and Reissue of Shares:- 1. There are many types of collateral that borrowers may offer. Surrender of Shares means the surrender of the Company 's Common Stock that (a) either (i) have been owned by Purchaser for more than six (6) months and have been paid for within the meaning of SEC Rule 144; or (ii) were obtained by Participant in the open public market; and (b) are clear of all liens, claims, encumbrances or . A person loses whatever amount he had paid to the Company. However, the share capital was reduced to . 2nd PUC Accountancy Accounting for Share Capital Short Answer Type . When a shareholder fails to pay any call money which is due from him, the Company has two options: (i) To file a suit against the defaulting shareholder, or. Prohibited Content 3. Ultimate effect of Surrender of shares and Forfeiture of Shares is the same because in both cases membership of the shareholder comes to an end. All the share money was received except from John, holding 300 shares, who paid only application and except from Harry, holding 100 shares, who paid up to the allotment. Stock options so granted should be considered as dilutive potential equity shares for the purpose of calculating Diluted Earnings Per Share What is Company According to Companies Act, 2013? The Equity shareholders of XYZ Ltd. Agree to surrender their shares of Rs. The accounting for repurchase agreements depends on whether the transaction is deemed to be a sale or a secured borrowing. Provisions in Respect of Number of Directorships. Kay Ltd. with an authorized capital of Rs 30,00,000 offered to public 2,00,000 equity shares of Rs 10 This animation introduces the learner various procedures to be followed by a company, while issuing shares.This is a product of Mexus Education Pvt. For one thing, the recipient shareholders are entitled to recover the basis of the shares surrendered. In financial markets, a share is a unit of equity ownership in the capital stock of a corporation, and can refer to units of mutual funds, limited partnerships, and real estate investment trusts. Here you can publish your research papers, essays, letters, stories, poetries, biographies and allied information with a single vision to liberate knowledge. 10 each, fully called up on which a shareholder has failed to pay the First Call Money of Rs. 7 Legal Tips You Need To Know. Accounting Treatment I For Subdivision of shares Equity Share Capital old Ac Dr from LAW 133 at School of Law, Christ University, Bangalore Account Disable 12. The development phase of these requirements internationally was (1) If the premium amount has already been received on the shares, it should remain intact; no entry is to be passed, on forfeiture, in respect of securities premium. Example: A company grants an ESOP to its employees whose . Introduction to Forfeiture and Reissue of Shares: If a shareholder fails to pay allotment money or a call or a part thereof by the last date fixed for payment, the Board of . Shares, which are liable to be forfeited on account of default in the payment of calls, may be surrendered by the holder if A surrender of shares will be void if it amounts to a purchase of shares by the company or if it is accepted for the purpose of relieving a member of his liabilities. Depending on the answers to the above items, there could be a double stock basis benefit for life insurance owned by an S corporation. One member of the group can surrender these losses to another member of the group, which can deduct the loss from its total profits, thus reducing the amount . Method of Accounting Valuation of ESOP under IGAAP. Applications of Advanced Chromatographic Techniques ( LC-MS ,GC-MS ,UPLC, OPL create a annotated bibliography My Nursing Experts.docx, Create a board or PowerPoint presentation of important learning resources.docx, Create a company and give me a brief overview of.docx, Create a detailed outline of the current and new accounting.docx, Create a chart to compare and contrast the major legislative.docx, Create a descriptive statistics table and histogram for selected.docx, Create a comprehensive mission statement for the and discuss how.docx, Create a brief scenario of a crisis that could potentially.docx, Create a detailed work plan that lays out concrete action.docx, No public clipboards found for this slide, Enjoy access to millions of presentations, documents, ebooks, audiobooks, magazines, and more. definition. Shares, which are liable to be forfeited on account of default in the payment of calls, may be surrendered by the holder if he so desires. Mr. John holds 200 shares of $10 each. Illustration 5 (Forfeiture of Shares Issued at Premium): A Ltd. had its issued capital comprising 20,000 equity shares of Rs. (2) However, in some cases, when a call is made, Securities Premium Account is credited and when the call is not received in cash, then it is necessary to debit the Securities Premium Account. Copyright 2023 CFO. Repurchase the shares of stock you want to buy back. The amount payable as: Rs. IRS expands meaningless gesture rule, a move that will likely reduce corporate costs associated with distributions in partial liquidations. The name of such defaulted person will be struck off from the Register of Members. 302(b)(4)s redemption requirement. The distribution, effected on a pro rata basis with respect to the corporations shareholders, was unaccompanied by an actual surrender of stock. While restricted stock and RSUs are siblings, they differ in a few important ways that can affect your financial planning. 11 per share. The cash surrender value gradually increases over time, as payments are made into the policy or annuity. The existing company is liquidated. Surrender is a short cut to forfeiture.Surrender of shares means voluntary return of shares by a member to the company. Again, Securities Premium Account will be debited only if the amount of premium remained unpaid. Therefore, Share Capital Account should be debited at the rate at which it was credited. All these shares were forfeited. Illustration 2 (Forfeiture of Shares Issued at Premium): A Company forfeits 100 shares of Rs. Nature of Act:Surrender is a voluntaryact on the part of theshareholder. If a shareholder has not paid any call on the day fixed for payment thereof and fails to pay it even after his attention is drawn to it by the secretary by registered notice, the Board of Directors pass a resolution to the effect that such shares be forfeited. to a shareholder other than a C corporation; pursuant to a plan, and occurs within the year such plan is adopted or within the succeeding taxable year; and, not essentially equivalent to a dividend.. So, if you buy back 10,000 shares of stock at $15 per share, you will pay out $150,000 in cash. 3 per share and the Second and Final Call Money of Rs. AccountingNotes.net. The first party agrees to repurchase the financial asset on a specific date and at a set price. While the ultimate outcome and the accounting treatment for each may . Holder in this case voluntarily abandons all his shares in favour of the company. Validity:Forfeiture is valid only fornon-payment of callsmoney. Emmis concluded that the preferred shares did not constitute a liability primarily because Emmis has no further obligation to transfer any consideration and can simply require surrender of the shares. 1. 3 per share and second and final call of Rs. Accounting record for surrender of shares is the same as that of forfeiture. Its likely that this strategy would have been effective. The remaining debtors were realised at 60% of the book value. The professors suggested that the redemption requirement could be satisfied, on a cost-efficient basis, through the declaration of a 100 stock dividend that was followed by the adoption of a plan of partial liquidation and a distribution of the net sales proceeds in redemption of the stock dividend previously declared. In the event of forfeiture of shares, the shareholders loses the rights and interests of being a shareholder and ceases to be a . A person whose shares have been forfeited ceases to be a member in respect of the forfeited shares. When the share cerfiticate gets torn ormutilated. But no shares can, in any case, be surrendered to the company in consideration of the payment of money or moneys worth by the company. A share issued at a price lower than its face value or nominal value is called the issue of share at a discount. Surrender of Stock to a Corporation Travco Corporation Peter & Karla Fink Peter and Karla Fink were the principal shareholders of Travco Corporation. Holder in this case voluntarily abandons all his shares in favour of the company. (ii) Credit Share Forfeited A/c. For example: Shares of face value of `100 each fully paid-up can be reduced to face The amount of the valuation increase is the excess of payments and interest income over the cost of the life insurance portion of the package (if any). British Virgin Islands Economic Substance Requirements for Certain Entities - Overview. The shares were called up to the 1st call stage. Enjoy access to millions of ebooks, audiobooks, magazines, and more from Scribd. Holder in this case voluntarily abandons all his shares in favour of the company. 3 on 1st call and Rs. On Forfeiture, share capital account has been debited as it reduces the share capital and calls due but not received will be credited in order to cancel their debit balance standing in the books. Prof. in Commerce. The number considered redeemed, for purposes of determining the shareholders gain or loss, is a number that bears the same ratio to a shareholders total holdings, as the amount distributed bears to the value of the corporations stock immediately before the distribution. Accounting record for surrender of shares is the same as that of forfeiture. The owner of shares in a company is a shareholder (or stockholder) of the corporation. Thus, the requirements of Sec. There is no cost involved with the issuance of the shares. The SlideShare family just got bigger. The cash surrender value is the realizable amount of a life insurance contract at any given date. Thus, if a shareholder fails to pay any call money, his shares may be cancelled. A business may pay a provider of goods or services with stock warrants. A share is an indivisible unit of capital, expressing . 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