Liquidation

  • Liquidation (or “winding up”) is a process by which a company’s existence is brought to an end.
  • First, a liquidator is appointed, either by the shareholders or the court.
  • The liquidator represents the interests of all creditors.
  • The liquidator supervises the liquidation, which involves collecting and realising the company’s assets (turning them into cash), discharging the company’s liabilities, and distributing any funds left over among the shareholders in accordance with the company’s constitution.
  • After these steps have been carried out, the company is formally dissolved

Accounting & Finance for Banking

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Accounting and Finance for Banking Module A Pdf

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