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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