Corporate Accounting

The book Corporate Accounting has been published according to syllabus of B.Com. 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 .

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.

Corporate Accounting Contents

1. Issue, Forfeiture and Reissue of Shares
2. Redemption of Preference Shares
3. Issue and Redemption of Debentures
4. Profit Or Loss Pre and Post Incorporation
5. Final Accounts (Including General Instruction For Preparation of Balance Sheet and Statement of Profit and Loss)
6. Valuation of Goodwill
7. Valuation of Shares
8. Accounting For Amalgamation of Companies (As Per As-14)
9. Reconstruction of Companies
10. Consolidated Balance Sheet of Holding Companies (With A
    ● Multiple Choice Questions