निगमीय लेखांकन (Corporate Accounting)

पुस्तक का प्रस्तुत संशोधित संस्करण उत्तर प्रदेश के विभिन्न विश्वविद्यालयों हेतु बी. कॉम. तृतीया वर्ष सेमेस्टर V के लिए निर्धारित नवीनतम पाठ्यक्रम को पूर्णतया दृष्टि में रखते हुए तैयार किया गया है

Corporate Accounting Syllabus For B.Com. Vth Semester of Various Universities and Colleges of Uttar Pradesh

• Unit 1. Shares : Features, Types of Shares, Difference Between Preference Shares and Equity Shares, Share Capital and Its Types. Issues, Forfeiture and Re Issue of Shares, Redemption of Preference Shares.
• Unit 2. Debentures : Features & Types, Issue and Redemption of Debentures, Profit Prior To Incorporation, Use of Profit and Loss Prior to Incorporation, Methods of Computing Profit and Loss Prior to Incorporation. Final Accounts, General Instruction for Preparation of Balance Sheet and Statement of Profit and Loss.
• Unit 3. Valuation of Goodwill : Meaning and Nature of Goodwill, Needs and Methods of Valuation of Goodwill, Valuation of Shares, Need and Methods of Valuation of Shares.
• Unit 4. Accounting for Amalgamation of Companies As per Indian Accounting Standard 14. Meaning, Characteristics and Objectives of Amalgamation, Kinds of Amalgamation, Accounting for Internal Reconstruction Internal and External.