Corporate Accounting Syllabus For B.Com. (Hons.) IIIrd Semester of Binod Bihari Mahto Koylanchal University Dhanbad

Course Objective : 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 and Debentures Issue, forfeiture and reissue of forfeited shares : concepts & 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 Preparation of Profit and loss account and balance sheet of corporate entities.
• Unit 3 : Valuation of Goodwill and Valuation of Share Concept and Methods of calculation of Valuation of Goodwill and Shares.
• Unit 4 : Amalgamation of Companies Concepts and Accounting treatment as per Accounting Standard : 14 (ICAI), Amalgamation in the nature of Merger and purchase, Internal Reconstruction.
• Unit 5 : Accounts of Holding Companies/Parent Companies Concept of Holding, Pre acquisition and Post Acquisition Profit and Loss, Preparation of consolidated balance sheet with one subsidiary company.
• Unit 6 : Cash Flow Statement Concepts of Funds. Preparation of cash flow statement as per Accounting Standard (AS) : (Revised) (ICAI) : Indirect method only.

Corporate Accounting Book Contents

1. अंशो का निर्गमन, हरण, पुनर्निर्गमन एवं पुनर्खरीद
2. पूर्वाधिकार अंशो का निर्गमन एवं शोधन
3. ऋणपत्रों का निर्गमन एवं संशोधन
4. कम्पनी अन्तिम खाते
5. कम्पनियों के एकीकरण का लेखांकन (लेखांकन मानक-14 के अनुसार)
6. कम्पिनयों का पुनर्निर्माण
7. सुत्रधारी कम्पनियों का समेकित (एकीकृत) चिट्टा (ए. एस.-21 सहित)
8. ख्याति का मूल्यांकन
9. अंशो का मूल्यांकन
10. लाभों का निपटारा (लाभांश एवं बोनस अंश)
11. कम्पनियों का समापन (दिवाला एवं शोधन अक्षमता संहिता, 2016)

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