निगमीय लेखांकन (Corporate Accounting)

पुस्तक का प्रस्तुत संशोधित संस्करण बी.कॉम. तृतीय वर्ष सेमेस्टर Vth के लिए निर्धारित नवीनतम पाठ्यक्रम को पूर्णतया दृष्टि में रखते हुए तैयार किया गया है |

निगमीय लेखांकन (Corporate Accounting) Syllabus For B.Com. Vth Semester of Chaudhary Charan Singh Meerut University

1. Issue of Shares : Share Capital and Its Types, Issue, Forfeiture and Re-Issue of Shares, Redemption of Preference Shares.
2. Debentures: Features & Types, Issue and Redemption of Debentures, Profit Prior To Incorporation, Final Accounts, General Instruction for Preparation of Balance Sheet and Statement of Profit and Loss.
3. Accounts of Holding and Subsidiary Companies : Consolidate Balance Sheet of Holding Companies with one subsidiary only, Consolidated Profit and Loss Account.
4. Accounting for Amalgamation of Companies : As per Indian Accounting Standard 14. Meaning, Characteristics and Objectives of Amalgamation, Accounting for Amalgamation, Internal and External Reconstruction.