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Bcom 2nd Sem Corporate Accounting

This document provides information on the Corporate Accounting course offered at an unknown institution. The course code is 23BCH201 and carries 4 credits. It has 4 objectives related to acquiring conceptual knowledge of corporate accounting, valuation of goodwill and shares, amalgamation and reconstruction, and analyzing special corporate balance sheets. There are 5 expected learning outcomes covering accounting treatment for shares and debentures, valuation methods, amalgamation and reconstruction accounting, analysis of holding company balance sheets, and analysis of banking company balance sheets. The course content is spread over 5 units dealing with share capital, debentures, valuation, amalgamation, holding company accounts, and banking company accounts. References for further reading are also provided.

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2K views

Bcom 2nd Sem Corporate Accounting

This document provides information on the Corporate Accounting course offered at an unknown institution. The course code is 23BCH201 and carries 4 credits. It has 4 objectives related to acquiring conceptual knowledge of corporate accounting, valuation of goodwill and shares, amalgamation and reconstruction, and analyzing special corporate balance sheets. There are 5 expected learning outcomes covering accounting treatment for shares and debentures, valuation methods, amalgamation and reconstruction accounting, analysis of holding company balance sheets, and analysis of banking company balance sheets. The course content is spread over 5 units dealing with share capital, debentures, valuation, amalgamation, holding company accounts, and banking company accounts. References for further reading are also provided.

Uploaded by

saamiikshaa
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Corporate Accounting

Course Code: 23BCH201 Continuous Evaluation: 40 Marks


Credits: 4 End Semester Examination: 60 Marks
L T P : 4-0-0 Course Type: Major Course
Pre-requisite: Student must have basic knowledge of Company Accounts.

COURSE OBJECTIVES (COs)


1. To enable students to acquire conceptual knowledge of the corporate accounting and
acquire skills for recording various kinds of corporate transactions regarding shares and
debentures.
2. To develop an understanding of valuation of goodwill and shares of the company.
3. To make student learn about the amalgamation and internal reconstruction.
4. To comprehend and analyze special types of Corporate balance sheets like holding and
subsidiary companies.
5. To make students understand and analyze special types of Corporate balance sheets like
banking companies.

COURSE LEARNING OUTCOMES (CLOs)


The syllabus has been prepared in accordance with National Education Policy (NEP). After
completion ofcourse, students would be able to:
1. Describe the rationale, merits, and demerits of issuing shares and debentures for a company
and dothe accounting treatment.
2. Do valuation of Goodwill and Shares
3. Enumerate accounting treatment and prepare balance sheet after Amalgamation and
Internal Reconstruction of company and analyze the case studies of major amalgamations
of companies in India;
4. Application and analysis of special balance sheets like holding and subsidiary companies.
5. Application and analysis of special balance sheets like banking companies.

MAPPING COURSE OBJECTIVES (COs) & COURSE LEARNING OUTCOMES


(CLOs)
CO / CLO 01 02 03 04 05
01
02
03
04
05

COURSE CONTENT

UNIT I
Accounting for Share Capital & Debentures
Issue, forfeiture and reissue of forfeited shares: concept & process of book building; Issue of
rights and bonus shares; Buy back of shares; Redemption of preference shares; Issue and
Redemption of Debentures.

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UNIT II
Valuation of Goodwill and Valuation of Shares:
Concepts, Methods of Valuation of Goodwill, Methods of valuation of Shares( Practical
Problems)

UNIT III
Amalgamation of Companies
Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding
intercompany holding). Internal Reconstruction: Concept and accounting treatment excluding
scheme of Reconstruction), External Reconstruction: Concept, Difference between Internal and
External Reconstruction.

UNIT IV
Accounts of Holding Companies/Parent companies:
Preparation of consolidated balance sheet with one subsidiary company.Relevant provisions
of accounting standard :21(ICAI)

UNIT V
Banking Companies:
Difference between balance sheet of banking and non-banking company; prudential Norms.
Asset structure of a commercial bank. Non-performing assets(NPA).

TEXT BOOKS
1. Maheshwari, S. N. &Maheshwari, S. K.; Corporate Accounting,Vikas Publishing House
Pvt. Ltd., New Delhi.

REFERENCE BOOKS
1. Ramendu Roy & Tanushree Roy: Corporate Accounting; PPB,Allahabad
2. S. P. Jain & K. L. Narang: Advanced Accountancy Vol-II; Kalyani Publishers,
Ludhiana
3. S. N. Maheshwari & S. K. Meheshwari: Advanced Acountancy Vol- II: Vikas
Publication House, New Delhi
4. S.M. Shukl and S. P. Gupta: Advanced Accounting- Vol 2
5. Corporate Accounting, Sahitya Bhawan Publications.

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