JAIRAMS ARTS AND SCIENCE COLLEGE

Affiliated to Bharathidasan University, Tiruchirappalli-24

NH-7, Madurai Bye-Pass Road, Aattamparappu, Kakkavadi Po, Karur-639003.
Emai: Jairams.karur@gmail.com.Web : www.karurjairams.ac.in
Mobile: 9952410253, 77080 61766

COURSE PLAN

DEPARTMENT: PG DEPARTMENT OF COMMERCE WITH COMPUTER APPLICATIONS

CLASS/SEMESTER: III-B.COM(CA) V SEM ODD ACADEMIC YEAR: 2024-2025
COURSE CODE & TITLE: 22CCCCA8/ CORPORATE ACCOUNTING
STAFF-IN-CHARGE: J. JESIMA YASMIN
TEXT BOOK: REDDY&MOORTHY
REFERENCE BOOKS: PALANIAPPAN&HARIHARAN

Teaching Aids
Date of
Completion Sign

Day order

No. of Hrs

Cum Hrs.
of
S.No.

HOD
Proposed Actual
Topics

UNIT I INTRODUCTION
Subject Introduction Syllabus given Board I-1 1 19.06.2024 19.06.2024

1 Company accounts, meaning, definition, Board II-2, 4 20.06.2024 24.06.2024

introduction III-1
IV-1
,V-2
2 Legal provision regarding issue of shares Board V-2 3 25.06.2024 28.06.2024
I-1
application II-2 18
3 Allotment, calls, calls- in –arrears, calls- in- Board III-1 7 01.07.2024 08.7.2024
advance, issue of shares at premium-issue IV-1
V-2
of shares at discount I-1
II-2
III-1
IV-1
4 Forfeiture of shares Board V-2 1 11.07.2024 11.07.2024
5 Re-issues-accounting entries Board II-2 1 16.07.2024 16.07.2024

6 Forfeiture of shares-re-issues-accounting Board V-1 1 22.07.2024 22.07.2024

entries in preference share
Review
UNIT II
7 Issue and redemption of debenture Board I-1 3 24.07.2024 25.07.2024
II-2
8 Methods of redemption of debenture- Board III-1 30.07.2024 09.08.2024
V-2
installment I-1 6
II-2
III-1
IV-1

9 Cum- interest and ex- interest-redemption Board I-1 4 12.08.2024 16.08.2024

by conversion, sinking fund, insurance II-2
III-1
policy IV-1
1
 10 Redemption of preference shares Board I-1 2 20.08.2024 21.08.2024
II-2 18

11 Implication of sec 80 and 80 A of the Board V-2 2 27.08.2024 29.08.2024

companies act I-1
12 Redemption of preference shares Board II-2 1 30.08.2024 30.08.2024
Review
UNIT III
14 Amalgamation- Board V-2 1 04.09.2024 04.09.2024

15 Purchase consideration Board I-1 2 06.09.2024 09.09.2024

II-2
16 Consideration, accounting treatment Board V-2 1 8 12.09.2024 12.09.2024

17 ER accounting treatment Board I-1 2 17.09.2024 18.09.2024

II-2
18 Absorption Board V-2 2 23.09.2024 25.09.2024
I-1
UNIT IV
20 Pooling of interest method and purchase Board II-2 5 26.09.2024 04.10.2024
III-1
method IV-1
V-2
I-1
21 Accounting of holding company Board II=2 1 07.10.2024 07.10.2024

22 Absorption ,external and internal Board III-1 2 08.10.2024 10.10.2024

IV-1
reconstruction of companies V-2 14
23 Share Capital Board I-1 2 15.10.2024 16.10.2024
II-2
24 Legal requirement relating to presentation Board III-1 1 17.10.2024 17.10.2024
of accounts
25 Consolidation of balance sheet (excluding Board IV-1 2 18.10.2024 18.10.2024
V-2
chain holding)
26 Consolidation of balance sheet (excluding Board I-1 1 23.10.2024 23.10.2024
chain holding Minority)
Review

UNIT V
27 Final accounts of banking companies (new Board II-2 4 24.10.2024 29.10.2024
III-1
format) IV-1
V-2
9
28 Insurance companies(new format) Board I-1 5 30.10.2024 04.11.2024
II-2
III-1
IV-1
V-2
Review

Additional Topics : Holding company

Assignment Topics: Amalagamation, Redemption of share

Staff-in-charge HOD ACADEMIC DIRECTOR PRINCIPAL

2
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