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Sunday, December 30, 2018

Gauhati University B.Com Syllabus: Advanced Corporate Accounting

306: Advanced Corporate Accounting
Total Marks: 80
Unit–I: Valuation of shares and profit or loss prior to incorporation                        20
Valuation of shares - Meaning of Valuation of Shares, need for valuation of shares, Factors to be considered, Methods of valuation of shares and their applicability, Cum-dividend and Ex-dividend value of shares, valuation of shares after bonus issue.
Profit or loss prior to incorporation - methods of computation; accounting treatment, Prior period adjustments.
Unit–II: Internal Reconstruction of Companies                                                           20
Different forms of Internal Reconstruction; Accounting treatment for alteration of share capital and reduction of share capital; Preparation of balance sheet after Internal Reconstruction
Unit –III: Winding up of companies                                                                20
Meaning and modes of winding up; Types of winding up; Procedures of winding up; Contributories; Preferential payments; Voluntary winding up; Preparation of liquidator’s final statement of account; Preparation of statement of affairs.
Unit – IV: Accounts of Holding Company                                                         20
Concept and meaning of different terms, holding company, subsidiary company, pre- acquisition profit/loss, post acquisition profit/loss, minority interest; cost of control; meaning and need for consolidation of financial statements; preparation of consolidated financial statements as per AS 21; Preparation of consolidated balance sheet of a holding company with one subsidiary.
Suggested Books:
Corporate Accounting - S. N. Maheshwari, Vikash Publishing House.
Advanced Accounting Vol. II by A. Sehgal & D. Sehgal, Taxmann Publication.
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
Contemporary Corporate Accounting, T P Ghosh Taxman.
Advanced Accounts- M.C. Shukla, T.S. Grewal, S. Chand & Co., New Delhi.

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