Breaking News

Tuesday, June 26, 2018

DDEDU - B.COM SYLLABUS: CORPORATE ACCOUNTING


Dibrugarh University
Syllabus for B.COM Programme
Under Directorate of Distance Education
2nd Year
Course No: B. Com. 202: CORPORATE ACCOUNTING
Total Marks: 90

Objectives: To Impart reasonable knowledge to enable the learners to pursue Corporate Accounting is conformity with legal requirement.



Block I: Books of Accounts:                                                         18
Books of Accounts and Registers under Required Sec 209 of Indian Companies Act, Statutory report, Advanced problems relating to issue; Forfeiture and reissue of forfeited shares; Buy-Back of Shares; Redemption of preference shares; Issues and Redemption of debentures.

Block II: Company Final Account:                                              18
Preparation of Profit & Loss Account and Balance Sheet as per the provisions of the Companies Act 1956; and Provision laid down under Accounting standards (AS 4; AS3; AS2; AS5; AS12; AS15; AS17; AS18; AS22 and AS29); MODVAT Scheme and Other standard issued from time to time.

Block III: Internal Reconstructions:                                          18
Meaning and scope; Alternation and reduction of Share Capital; Accounting entries for alteration and reduction of share capital. External Reconstruction, Amalgamation; Transferor and transferee company; Absorption: meaning, vendor and Transferee companies; purchase consideration, relevant accounting entries, Provisions under AS14 relating to amalgamation.

Block IV: Banking Companies:                                                   18
Legal Requirements; Preparation of Profit and loss account and balance sheet; Comments on Profit and loss account and balance sheet; Accounting policies for banking sector; Accounts of Insurance Companies.

Block V: Holding Company:                                                         18
Preparation of Consolidated Profit and Loss Account and Balance Sheet with one Subsidiary; Valuation of shares & goodwill

Suggested Readings:
1.       Maheswari; S. N. And Maheswari; S. K.: Advanced Accountancy (Vol-II); Vikash Publishing House Pvt. Ltd.; New Delhi.
2.       Shukla M. C.: Grewal T. S. and Gupta; S. C: Advanced Accounts; S. Chand & Co. Ltd.; New Delhi.
3.       Gupta R. L.; Radhaswamy: Company Accounts; Sultan Chand & Sons New Delhi.
4.       Hanif & Mukherjee: Corporate Accounting; Tata Mcgrew Hill; New Delhi.
5.       Saghal & Saghal: Corporate Accounting, Taxmann, New Delhi.

No comments:

Post a comment

Kindly give your valuable feedback to improve this website.

Popular Posts for the Day