Corporate Accounting

B.Com. (Hons.) / B.Com. Second Semester

Assignment-3

1. Discuss the importance (needs) of valuation of shares of a company ? Explain briefly different
methods of valuation of shares.

2. What are the conditions for to be satisfied as per section 40 of companies Act, 2013 in respect
of Commission payable to underwriters?

3. Write short notes on : (Any Three)

(a) Reportable Segment as per AS-17
(b)Sustainability Reporting and Triple Bottom Line Reporting.
(c) Economic Value Added (EVA)
(d)Firm Underwriting.
(e) ESOP.

4. Net Profits of Kumar Ltd. for the years 2021-2022, 2020-2021, 2019-2020, 2018-2019, 2017-
2018 are Rs. 25 crore, Rs. 20 crore, Rs. 15 crore, Rs. 10 crore and Rs. 5 crore respectively.
During 2021-2022, the company incurred only Rs. 7,00,000 and Rs. 3,00,000 on free
education and medical treatment of the employees of the company and their families
respectively under CSR projects.

Required: Calculate the Amount of Short Fall of Expenditure on Corporate Social

Responsibility during 2021-2022 as per The Companies Act, 2013.

5.

Last Date of Assignment Submission:

B.Com. (H) –A : On or before 3 May 2024 in the classroom as per during class time.
B.Com. A : On or before 3 May 2024 in the classroom as per during class time.
B.Com. B : On or before 2 May 2024 in the classroom as per during class time.
B.Com. C : On or before 3 May 2024 in the classroom as per during class time.
No Assignment will be taken after the above mention schedule in any case.
Note:
1. Students need to use only A4 Sheet for making assignment.
2. Mention the Following Details on Cover page:

Name of the Student:

College Roll No.
Course:
Section:
Semester: