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    This document outlines the course contents for a corporate accounting class, including 8 topics: 1) accounting for share capital, 2) issues and redemption of debentures, 3) final accounts, 4) valuation of goodwill and shares, 5) amalgamation of companies, 6) accounts of holding companies, 7) banking companies, and 8) cash flow statement. The learning objectives are to help students acquire conceptual knowledge of corporate accounting fundamentals and techniques for preparing financial statements. The course aims to provide students with a working knowledge of corporate accounting.

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    B.com (Accounts)

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    This document outlines the course contents for a corporate accounting class, including 8 topics: 1) accounting for share capital, 2) issues and redemption of debentures, 3) final accounts, 4) valuation of goodwill and shares, 5) amalgamation of companies, 6) accounts of holding companies, 7) banking companies, and 8) cash flow statement. The learning objectives are to help students acquire conceptual knowledge of corporate accounting fundamentals and techniques for preparing financial statements. The course aims to provide students with a working knowledge of corporate accounting.

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    Attribution Non-Commercial (BY-NC)
    Download as DOC, PDF, TXT or read online from Scribd
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    52 views2 pages

    Accounts

    Uploaded by

    Kevin Booker
    This document outlines the course contents for a corporate accounting class, including 8 topics: 1) accounting for share capital, 2) issues and redemption of debentures, 3) final accounts, 4) valuation of goodwill and shares, 5) amalgamation of companies, 6) accounts of holding companies, 7) banking companies, and 8) cash flow statement. The learning objectives are to help students acquire conceptual knowledge of corporate accounting fundamentals and techniques for preparing financial statements. The course aims to provide students with a working knowledge of corporate accounting.

    Copyright:

    Attribution Non-Commercial (BY-NC)
    Download as DOC, PDF, TXT or read online from Scribd
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    Download as doc, pdf, or txt
    of 2

    B. COM.

    (HONS)-II YEAR
    Paper – VIII
    CORPORATE ACCOUNTING
    Duration : 3 hrs. Max. Marks: 75
    Level of Knowledge: Working knowledge
    Learning objectives :
    To help the students to acquire the conceptual knowledge of
    the fundamentals
    of the corporate accounting and to learn the techniques of
    preparing the
    financial statements.
    COURSE CONTENTS
    1. ACCOUNTING FOR SHARE CAPITAL 10 Lectures
    Issue, forfeiture and reissue of forfeited shares- Issues of
    rights and bonus
    shares-SEBI Guidelines-Concepts of book building, demat
    shares and
    Employee Share option Scheme (ESOS), Redemption of
    preference shares
    and buy back of shares.
    2. ISSUES AND REDEMPTION OF DEBENTURES. 8
    Lectures
    3. FINAL ACCOUNTS 7 Lectures
    Preparation of profit and loss account and balance sheet of
    corporate
    entities, excluding calculation of managerial remuneration.
    Disposal of
    company profits.
    4. VALUATION OF GOODWILL AND VALUATION OF
    SHARES
    10 Lectures
    Concepts and calculation - simple problem only.
    5. AMALGAMATION OF COMPANIES 12 Lectures
    Concepts and accounting treatment as per Accounting
    Standard: 14 (ICAI)
    (excluding inter company holdings). Internal reconstruction:
    concepts and
    accounting treatment excluding scheme of reconstruction.
    6. ACCOUNTS OF HOLDING COMPANIES/PARENT
    COMPANIES
    12 Lectures
    Preparation of consolidated balance sheet with one
    subsidiary company.
    Relevant provisions of Accounting Standard: 21 (ICAI).
    7. BANKING COMPANIES 8 Lectures
    Preparation of final account from a given trial balance.
    Concept of nonperforming
    assets (NPA).
    8. CASH FLOW STATEMENT 8 Lectures
    Concepts of funds. Preparation of cash flow statement as per
    Accounting
    Standard (AS): 3 (Revised)(ICAI): Indirect method only.
    Suggested Readings:
    1. Monga, J.R., ‘‘Fudamentals of Corporate Accounting’’, Mayur Paper
    Backs, New
    Delhi.
    2. Shukla, M.C., T.S. Grewal, and S.C. Gupta, ‘‘Advanced Accounts’’,
    Vol-II, S. Chand &
    Co.,New Delhi.
    3. Gupta, R.L. and M. Radhaswamy, ‘‘Advanced Accountancy’’, Vol-II,
    Sultan Chand and
    Sons, New Delhi.
    4. Maheshwari, S.N. and S. K. Maheshwari, ‘‘Corporate Accounting’’,
    Vikas Publishing
    House, New Delhi.
    5. Sehgal, Ashok and Deepak Sehgal, ‘‘Corporate Accounting’’, Taxman
    Publication, New
    Delhi.
    6. Gupta, Nirmal, ‘‘Corporate Accounting’’, Sahitya Bhawan, Agra.
    7. Jain, S.P. and K.L. Narang, ‘‘Corporate Accounting’’, Kalyani
    Publishers, New Delhi.
    8. ‘‘Compendium of Statements and Standards of Accounting’’, The
    Institute of
    Chartered Accountants of India, New Delhi.

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