निगमीय लेखांकन (Corporate Accounting)

प्रस्तुत पुस्तक बिहार के विभिन्न विश्वविद्यालय के बी.कॉम. सेमेस्टर II हेतु पूर्णत: पाठ्यक्रमानुसार तैयार की गयी है |

Corporate Accounting Syllabus For B.Com. IInd Semester of Various Universities of Bihar

1. Accounting for Share Capital and Debentures: Introduction to issue of shares and debentures. Issue of rights and Bonus shares, ESOPs and buyback of shares, book building. Underwriting of shares
   and debentures. Redemption of Preference shares, Redemption of debentures: sinking/debenture redemption fund, open market purchase, and conversion of debentures. Relevant AS and IND-AS as applicable Accounting Standards including Indian AS (IFRS converged standards) and IFRSs; convergence Vs. adoption; Application of accounting standards (AS and Ind AS) on various entities in India. International Financial Accounting Standards (IFRS)—meaning, need, and scope; Process of issuing IFRS.
2. Financial Statements of a Company: Preparation of Financial Statements of Joint Stock companies as per schedule III Part I & II.
3. Accounting for Amalgamation of Companies and Holding Company: Accounting for Amalgamation of Companies including internal reconstruction Preparation of Consolidated Balance Sheet of Holding Company and one Subsidiary.