Corporate Accounting

The book Corporate Accounting has been published according to new revised syllabus of B.Com. (Hons.) Semester IIIrd examination. The main object of the book is to enable the students to develop awareness about Corporate Accounting in conformity with the latest provisions of the Companies Act, 2013.

Salient Features of the revised edition of the Book :

•  Accuracy is one of the important features of the book.
• Chapter of Consolidated Balance Sheet of Holding Companies has been thoroughly revised and new material has been incorporated.
• The unique salient feature of this revised edition of the book is the inclusion of the chapter Cash Flow Statement revised on the basis of the AS-4 (Revised) as per new syllabus.
• Simple language and most Systematic order explaining each and every topic at length.
• Provisions of the Companies Act, 2013 which have direct or indirect relation with various topics of the book have been incorporated. Entire book has been modified as per the Companies Act, 2013 (as amended up-to-date).
• The book adequately satisfies the standard of B.Com. examination since the Illustrations and Questions of this book have been selected from Examination Papers of various Universities.
• Selection of practical Illustrations and Questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly and scientific that even an ordinary student can acquire real, complete, thorough and uptodate knowledge of the subject Corporate Accounting without any exertion on his part.

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

Unit 1 : Accounting for Share Capital : Meaning, Needs and Importance of Corporate Accounting, Issue, Forfeiture and Re-issue of shares, Underwriting and lien on shares, Concept of Buyback, Bonus and Right Shares
Unit 2 : Accounting for Debentures : Meaning, Significance and its classification, Different terms of issue of debenture, Methods of Redemption of debenture, Accounting Treatment : Issue of Debenture, Different Modes of Redemption of Debentures with Conversion of Debentures into Shares.
Unit 3 : Final accounts of limited liability companies as per the existing company Act, 2013, Winding up of Companies : Meaning, Definition and its types, Preparation of Statement of Affairs as per format of the Act, Deficiency Account and Liquidator’s Final Statement of Account.
Unit 4 : Accounting for Amalgamation and Internal reconstruction Forms of amalgamation and its motive, Types of Amalgamation, Methods of amalgamation, Internal reconstruction and its accounting treatment, Difference between internal and external reconstruction.
Unit 5 : Consolidation of Accounts as per Companies Act, 2013 : Holding Company, Subsidiary Companies, Associate Companies, Calculation of Pre-acquisition and post acquisition Profit and loss.
Unit 6 : Valuation of Goodwill and Shares : Valuation of Goodwill : Need—Methods : Average Profits Super Profits and Capitalization Methods : Valuation of Shares : Need—Net Assets, Yield and Fair Value Methods (Including problems).

Contents

1. Issue, Forfeiture, Reissue And Buy-Back Of Shares 1
2. Redemption Of Preference Shares
3. Issue And Redemption Of Debentures
4. Financial Statements Of Companies
5. Accounting For Amalgamation Of Companies (As Per As-14)
6. Reconstruction Of Companies
7. Consolidated Balance Sheet Of Holding Companies (With A.S.-21)
8. Liquidation Of Companies (Including Insolvency And Bankruptcy Code, 2016)
9. Valuation Of Goodwill
10. Valuation Of Shares
11. Disposal Of Profits (Dividend And Bonus Shares)

❐ Objective Type Questions