CA Inter Advanced Accounting | Internal Reconstruction | CA Inter May26 & Sep 26 | CA Nitin Goel

CA Inter Advanced Accounting | Internal Reconstruction by CA Nitin Goel is a high-weightage and exam-oriented topic for CA Inter May 2026 aspirants. This session covers complete concepts, journal entries, and practical problem-solving as per ICAI pattern. Internal Reconstruction is a scoring chapter frequently asked in exams and falls under Category A with strong weightage in Advanced Accounting.

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00:00 - Introduction
01:43 - Basic Concept & Legal Procedures
04:05 - Capital Reduction & Reconstruction Accounting
05:18 - Journal Entries for Assets & Liabilities
11:53 - Share Capital Alteration Methods
13:50 - Share Consolidation & Sub-Division
17:13 - Compromise & Arrangement with Creditors
24:28 - Consolidation & Stock Conversion
28:50 - Debentures & Asset Revaluation
34:03 - Internal Reconstruction Scheme
52:00 - Rights Issue & Loan Conversion
01:02:40 - 14 Mark Question
01:14:10 - Return on Capital & Specific Interests
01:36:18 - Share Surrender Concept & Accounting Treatment
01:41:26 - Share Surrender & Debt Settlement
01:51:38 - 20 Mark Question Analysis

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Видео CA Inter Advanced Accounting | Internal Reconstruction | CA Inter May26 & Sep 26 | CA Nitin Goel канала CA Intermediate by PW