Scribd
Upload
2K views6 pages

Corporate Accounting Syllabus

Corporate accounting .

Uploaded by

agenciesdm
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
2K views6 pages

Corporate Accounting Syllabus

Corporate accounting .

Uploaded by

agenciesdm
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 6

Progressive Education Society’s

Modern College of Arts, Science and Commerce (Autonomous)


Shivajinagar, Pune - 5
Second Year of B.Com (2019 Course)

Course Code: 19CoComU302 Semester – III

Course Name: Corporate Accounting- I

Teaching Scheme: TH: 4 Hours/Week Credit-3.5


Examination Scheme: CIA: 40 Marks End-Sem: 60 Marks

Prerequisite Courses:
1. Basic knowledge of Accounting

2. Knowledge of relevant provisions of Companies Act, 2013 and the rules made there under

Course Objectives:
1. To enable the students to acquire the basic knowledge of the corporate accounting
2. Tolearn the techniques of preparing the financial statements of Companies.
3.To develop the knowledge of AccountingStandards and understand their relevance.
4.To enable the students to understand the information published in financial statements of
companies.

Course Outcomes:

On completion of the course, student will be able to–

➢ Understand the need and importance of Accounting Standards.

➢ Record event specific accounting transactions and prepare financial statements of


Companies.

➢ Recognize and respond appropriately to professional, ethical, and regulatory issues in


accounting.

➢ Demonstrate competency in applying course knowledge to analyze and successfully


solve course specific problems.

Course Contents:Semester – III


Chapter 1 Introduction to Accounting Standards 12Lectures
A Study of following Accounting Standards and the
corresponding IND AS
AS – 13, AS- 17, AS – 18, AS – 24, AS- 25
Chapter 2 Accounting for Issue of Share Capital and Debentures 12Lectures
Issue ofrights and bonus shares; Buy back of shares; (Journal
Entries only to be studied to understand the
procedure)Redemption of preference shares; Issue
andRedemption of Debentures (Theory and Problems)
Chapter 3 Profit Prior to Incorporation and Liquidation 10Lectures
A) Profit Prior to Incorporation – Concept, Principles of
apportionment.
B) Liquidation of Companies - Accounting implications of
Liquidation as per Companies Act, 2013 and Rules framed
thereunder(Theory only)
Chapter 4 Final Accounts of Companies 14Lectures
Preparation of Final Accounts- Forms and contents as per
Provisions of CompaniesAct, 2013 (As amended upto the
beginning of the relevant academic year)

Experiential Learning 6Lectures


Field Work–Financial Statement of companies should be
obtained by the students.
Study of Annual Report of a Company to understand the
Accounting Standards followed in preparation and
presentation of financial statements.
Case Studies in Buy- back of Shares by Companies

TOTAL 54Lectures

Recommended Books :

1. Corporate Accounting: By Dr. S. N. Maheshwari& S.K. Maheshwari


2. Advanced Accountancy: By S.P. Jain & K.N. Narang( Kalyani Publishers)
3. Basic Corporate Accounting: By J.R. Monga, Mayur Paperbacks, New Delhi
4. Accounting Standards: By D. S. Rawat.
5. Accounting Standards –As issued by The Institute of Chartered Accountants of India.
6. Corporate Accounting: By Shukla M.C., Grewal T. S. and Gupta S.C. Sultan Chand, New Delhi
7. Weblinks

i) www.icsi.edu
ii) https://icmai.in
iii) www.mca.gov.in
iv) www.icai.org

NOTE: PLEASE CONSIDER THE ACCOUNTING IMPLICATIONS OF RULES FRAMED


UNDER THE COMPANIES ACT, 2013 FROM TIME TO TIME AND ALSO SEBI
GUIDELINES.
Progressive Education Society’s
Modern College of Arts, Science and Commerce (Autonomous)
Shivajinagar, Pune – 5

Second Year of B.Com (2019 Course)

Course Code:19CoComU402 Semester – IV

Course Name: Corporate Accounting II

Teaching Scheme: TH: 4 Hours/Week Credit – 3.5

Examination Scheme: CIA :40 Marks End-Sem II : 60 Marks

Prerequisite Courses:
1. Basic knowledge of Accounting

2. Knowledge of relevant provisions of Companies Act, 2013 and the rules made thereunder

Course Objectives:

1. To enable the students to acquire the basic knowledge of the corporate accounting
2. Tolearn the techniques of preparing the Balance Sheets of Companies after Absorption
3.To develop the knowledge of AccountingStandards and understand their relevance.
4.To enable the students to understand the information published in financial statements of
companies.
Course Outcomes:

On completion of the course, student will be able to–

➢ Demonstrate competency in applying course knowledge to analyze and successfully


solve course specific problems.

➢ Understand the need and relevance of Accounting Standards.

➢ Understand the accounting of business reorganization by Companies


➢ Understand the Consolidated financial statements of Companies.

Course ContentsSemester – IV
Chapter 1 IIntroduction to Accounting Standards 16 Lectures
A Study of following Accounting Standards and the
corresponding IND AS
AS – 14, AS- 20, AS- 21, AS – 23, AS – 27

Chapter 2 Amalgamation, Absorption and Reconstruction of Companies 12Lectures


Meaning- Vendor and Purchasing Companies- Purchase
Consideration-Accounting entries- and Preparation of Balance
Sheet after Absorption. Theoretical aspects of Amalgamation
and External Reconstruction

Chapter 3 Accounting for Internal Reconstruction 8Lectures


Meaning- Alteration of Share Capital, Reduction of Share
Capital-Accounting Entries andpreparation of Balance Sheet
After Internal Reconstruction.

Chapter 4 Holding Company Accounts- 12Lectures


Preparation of consolidated Balance sheet of Holding Company
with one subsidiary only. Adjustment of inter- company
transactions, unrealized profit on stock.

Experiential Learning 6Lectures


Field Work –*AStudy of Annual Report of a Company to
understand the difference between Consolidated Financial
Statements and Standalone Financial Statements.
• Case Studies in Calculation of Earnings Per Share (EPS),
MPS and PE Ratio

• A Study of Capital Structure of a Company, Proportion of


Equity Share Capital, Preference Share Capital,
Debentures, and Other Borrowings of the Company.

TOTAL 54Lectures

Recommended Books:
1. Corporate Accounting: By Dr. S. N. Maheshwari& S.K. Maheshwari
2. Advanced Accountancy: By S.P. Jain & K.N. Narang( Kalyani Publishers)
3. Basic Corporate Accounting: By J.R. Monga, Mayur Paperbacks, New Delhi
4. Accounting Standards: By D. S. Rawat.
5. Accounting Standards –As issued by The Institute of Chartered Accountants of India.
6. Corporate Accounting: By Shukla M.C., Grewal T. S. and Gupta S.C. Sultan Chand, New Delhi
7. Weblinks
i) www.icsi.edu
ii) https://icmai.in
iii) www.mca.gov.in
iv) www.icai.org

NOTE: PLEASE CONSIDER THE ACCOUNTING IMPLICATIONS OF RULES FRAMED


UNDER THE COMPANIES ACT, 2013 FROM TIME TO TIME AND ALSO SEBI
GUIDELINES.

You might also like