CORPORATE ACCOUNTING - I (BC-301)
Accounting for share capital &debentures: issue, forfeiture and reissue of forfeited shares; Book building: concept & process; issue of right and bonus shares; buy back of shares; redemption of preference shares; issue and redemption of debentures.
Final accounts of companies (excluding computation of managerial remuneration).
Amalgamation of companies: concept and accounting treatment as per accounting standard 14 (excluding intercompany holdings).
Internal reconstruction: concept and accounting treatment excluding scheme of reconstruction.
Final accounts of companies (excluding computation of managerial remuneration).
Amalgamation of companies: concept and accounting treatment as per accounting standard 14 (excluding intercompany holdings).
Internal reconstruction: concept and accounting treatment excluding scheme of reconstruction.
CORPORATE ACCOUNTING II
Valuation of goodwill; valuation of shares: concepts and calculation - simple problem only.
Accounts of holding companies: preparation of consolidated balance sheet with one subsidiary company,
relevant provisions of accounting standard 21.
Accounts of banking organizations.
Accounts of insurance companies.
Liquidation of companies.
REFERENCES
Gupta, Nirmal. Corporate Accounting. Sahitya Bhawan, Agra
Jain, S.P. and K.L. Narang. Corporate Accounting, Kalyani Publishers, New Delhi.
Maheshwari, S.N. and S. K. Maheshwari. Corporate Accounting, Vikas Publishing House, New
Delhi.
Monga, J.R. Fundamentals of Corporate Accounting, Mayur Paper Backs, New Delhi.
Naseem Ahmed, Corporate Accounting, ANE Books Pvt. Ltd. New Delhi.
Sehgal, Ashok and Deepak Sehgal. Corporate Accounting, Taxman Publication, New Delhi.
Shukla, M.C., T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol.-II. S. Chand & Co., New
Delhi.
Accounts of holding companies: preparation of consolidated balance sheet with one subsidiary company,
relevant provisions of accounting standard 21.
Accounts of banking organizations.
Accounts of insurance companies.
Liquidation of companies.
REFERENCES
Gupta, Nirmal. Corporate Accounting. Sahitya Bhawan, Agra
Jain, S.P. and K.L. Narang. Corporate Accounting, Kalyani Publishers, New Delhi.
Maheshwari, S.N. and S. K. Maheshwari. Corporate Accounting, Vikas Publishing House, New
Delhi.
Monga, J.R. Fundamentals of Corporate Accounting, Mayur Paper Backs, New Delhi.
Naseem Ahmed, Corporate Accounting, ANE Books Pvt. Ltd. New Delhi.
Sehgal, Ashok and Deepak Sehgal. Corporate Accounting, Taxman Publication, New Delhi.
Shukla, M.C., T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol.-II. S. Chand & Co., New
Delhi.