निगमीय लेखांकन (Corporate Accounting)

निगमीय लेखांकन Corporate Accounting Book Syllabus For B.Com II Year of Allahabad University

1.  Share and Debentures :
   (a) Shares : Issue, Forfeiture and Re-issue of Shares–Share Capital of Company, Classification of Shares, Issue of Shares–at Par, at Premium and Discount; Call in of Arrears and Advances; Forfeitures of Shares, Re-issue of Forfeited Shares, Rights Shares; Employee Stock Option Pla (ESPO); Bonus Shares, Redeemable Preference Shares. Journal Entries, Practical Problems.
   (b) Debentures : Meaning and Types of Debentures; Issue of Debentures; Different Conditions of Issuing Debentures, Redemption of Debenture–Sinking Fund and Insurance Policy, Annual Drawings, Purchase in Open Market, Conversion, Option of the Company. Journal Entries, Practical Problems.
2. Underwriting : Meaning, Types of Underwriting; Payment of Commission to Underwriters; Brokerages and Fees of Managers to the Issue, Firm Underwriting; SEBI Guidelines for Underwriting; Accounts of Underwriters. Practical Problems.
3. Profit or Loss Prior to Incorporation : Ascertainment of Profit or Loss Prior to Incorporation, Calculation of Sales Ratio, Weighted\ Ratio, Practical Problems.
4. Final Accounts of Companies : Preparation and Presentation of Final Accounts of Companies; Treatment of Taxation in Preparation of Final Accounts of Companies; Dividend to Shareholders; Managerial Remuneration. Practical Problems.
5. Amalgamation and Reconstruction of Companies :
   (a) Amalgamation of Companies : Amalgamation in the Nature of Merger and Amalgamation in the Nature of Purchase; Purchase Consideration; Pooling of Interest Method and Purchase Method; Entries Relating to Realization Expenses. Accounting Entries, Practical Problems.
   (b) Reconstruction of Companies : External Reconstruction and Internal Reconstruction. Accounting Entries, Practical Problems.
6. Accounts of Holding Companies : Holding Companies–Its Rational Legal Definition, Advantages and Disadvantages; Consolidated Balance Sheet; Minority Interest, Cost of Control, Pre-acquisition and Post-acquisition Profit. Practical Problems.
7. Liquidation of Company : Order of Payment; Preferential Creditors; Contributories; Preparation of Statement of Affairs and Deficiency Account; Liquidator’s Final Statement of Account. Practical Problems.
8. Accounts of Banking Companies :
   a. Accounting Requirement of Banking Companies
   b. Outline of the Accounting Procedure
   c. Slip System
   d. Final Accounts in Form A and Form B–A Detailed Study
   e. Practical Problems
9. Accounts of Insurance Companies :
   a. Accounting Requirement of Insurance Companies
   b. Valuations and Profit Calculation of a Life-Insurance Company
   c. Revenue Account, P&LA/c, P&LAppropriation A/c of Fire and Marine Insurance Companies
   d. The Balance Sheet (Form A)–A Detailed Study
   e. Practical Problem.