Corporate Accounting Syllabus
Dibrugarh University B.Com Second Semester Syllabus (Hons),
B.Com
(Hons.) (CBCS)
Semester
- II
C
203-Corporate Accounting (6 Credits) Lectures: 60 Tutorials: 5
Full
Marks: 100 (Internal Assessment 20 + 80 End-Term)
Objectives:
To help the
students to acquire the conceptual knowledge of the corporate accounting and to
learn the techniques of preparing the financial statements.
Unit 1: Accounting for
Share Capital & Debentures 14
L+ 1 T Marks:
20
Issue, forfeiture and reissue of
forfeited shares: concept & process of book building; Issue of rights and
bonus shares; Buy back of shares; Redemption of preference shares; Issue and
Redemption of Debentures.
Unit 2: Final Accounts 14 L + 1 T Marks:
20
Preparation of profit and loss
account and balance sheet of corporate entities, excluding calculation of
managerial remuneration, Disposal of company profits, Accounts of Banking
Companies.
Unit 3: Valuation of
Goodwill and Valuation of Shares and Cash flow Statement. 12L+ 1 T Marks: 14
Concepts
and calculation: simple problem only, Cash Flow Statement.
Unit 4: Amalgamation of
Companies 11 L + 1 T Marks: 14
Concepts and accounting treatment as
per Accounting Standard: 14 (ICAI) (excluding inter-company holdings). Internal
reconstruction: concepts and accounting treatment excluding scheme of
reconstruction.
Unit 5: Accounts of
Holding Companies/Parent Companies 9
L + 1 T Marks: 12
Preparation of consolidated balance
sheet with one subsidiary company. Relevant provisions of Accounting Standard:
21(ICAI).
Suggested Readings:
1)
J.R.
Monga, Fundamentals of Corporate
Accounting. Mayur Paper Backs, NewDelhi.
2)
M.C.
Shukla, T.S. Grewal, and S.C. Gupta.
Advanced Accounts. Vol.-II. S. Chand & Co., New Delhi.
3)
S.N.
Maheshwari and S. K. Maheshwari. Corporate
Accounting. Vikas Publishing House, NewDelhi.
4)
Ashok
Sehgal, Fundamentals of Corporate
Accounting. Taxman Publication, NewDelhi.
5)
V.K.
Goyal and Ruchi Goyal. Corporate Accounting. PHI Learning.
6)
Jain,
S.P. and K.L. Narang. Corporate
Accounting. Kalyani Publishers, NewDelhi.
7)
P.
C. Tulsian and Bharat Tulsian, Corporate Accounting, S.Chand
8)
Vasudeva
Sakshi, Corporate Accounting, Himalaya.
9)
Hanif
& Mukherjee, Modern Accountancy, Tata McGraw-Hill.
10)
Gupta
R.L. Radhaswamy, Advanced Account, Sultan Chand and Sons.
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