303: Corporate
Accounting
Total Marks: 80
Unit - I: Final
Accounts 20
Final accounts of
a joint stock company (both Horizontal and Vertical Format) with necessary
adjustments.
Unit – II:
Incentive Equity Stock and Buy Back: 20
Issue of right
and bonus shares - requirement as per the Companies Act. – advantages and
disadvantages of issue of right and bonus shares, calculation of rights;
accounting entries; Employees Stock Option Scheme (ESOP) and its accounting
treatment; Buy back of shares and its accounting treatment..
Unit – III Issue
and Redemption of Debentures: 20
Issue of
debentures; accounting treatment of expenses and losses on issue of debentures;
Redemption of debentures-sources of funds; Redemption of debenture- Redemption
on a specified date by paying lump sum, Redemption in installments, Redemption
by purchase in the open market and Redemption by conversion into shares.
Unit – IV:
Amalgamation of Companies: 20
Meaning and
objectives; Relevant provisions on amalgamation as per Accounting Standard 14;
amalgamation in the nature of merger and purchase; Consideration for
Amalgamation; Accounting entries for amalgamation and preparation of Balance
Sheet after amalgamation.
Suggested Books:
Corporate
Accounting - S. N. Maheshwari, Vikash Publishing House, New Delhi.
Advanced
Accounting Vol. II by A. Sehgal & D. Sehgal, Taxmann Publication, New
Delhi.
Corporate
Accounting by Hanif and Mukherjee, Tata McGrow Hill.
Advanced
Accounting - V. K. Saxena, Sultan Chand & sons.
Corporate
Accounting - H.C.Gautam & B. B. Dam.
Corporate
Accounting - K. R. Das, K. M. Sinha and S. Kuri.
Auditing
and Assurance – Versa Ainapuri, PHI Pvt. Ltd., New Delhi.
Contemporary
Corporate Accounting, T P Ghosh Taxman.
Advanced
Accounts- M.C. Shukla, T.S. Grewal, S. Chand & Co., New Delhi
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