Dibrugarh University - Semester II - Corporate Accounting Syllabus [Both Old and New Course]

Course No. 203 - NEW COURSE
CORPORATE ACCOUNTING (COAC VII)

(For B.Com (General) And Six Speciality Programmes)

Marks: 80

Hours: 40

Objective: To impart reasonable knowledge to enable the students to pursue Corporate Accounting in conformity with the Companies Act, 2013.

Course Contents:

Unit-I: Shares & Debentures : Issue of different classes of shares forfeiture of shares, Pro-rata allotment, Issue of Bonus shares and legal provisions, Redemption of Preference shares–legal provisions and accounting entries. Debenture Issue and Redemption by sinking fund method (excluding Redemption by conversion), Redemption by open market operation, Cum-dividend and Ex-Dividend purchase.                            20 : 10 hrs

Unit II: Preparation of financial statements of companies with special reference to Accounting Standards and IFRS                           20: 10 hrs

Unit-III: Amalgamation and Reconstruction: Meaning, calculation of purchase consideration–Accounting Entries in the books of vendor and transferee company (excluding inter-company owing, inter-company unrealized profits, inter-company holdings), Internal Reconstruction of company–meaning and scope, accounting entries for alteration and reduction of share capital.                                           20: 10 hrs

Unit-IV: Accounts of Holding Companies : Definitions Meaning of Different terms, Advantages and Disadvantages of Holding company, Preparation of Consolidated Profit and Loss A/C and Balance sheet by a holding company with one subsidiary company (excluding revaluation of Assets, treatment of dividend).                    20 : 10 hrs

Text and Reference Books :

1.Maheswari, S.N and Maheswari, S.K: Advanced Accountancy (Vol –II), Vikash Publishing House Pvt. Ltd., New Delhi.

2.Shukla M.C., Grewal T.S and Gupta, S.C : Advanced Accounts, S. Chand & Co. Ltd., New Delhi.

3.Gupta R. L., Radhaswamy : Company Accounts, Sultan Chand & Sons, New Delhi.

4.Hanif & Mukherjee: Corporate Accounting, Tata McGrew Hill, New Delhi.

5.Paul: Corporate Accounting- Vol-I &II, New Central Book Agency, Hyderabad.

6. Rajasekaran: Corporate Accounting, Pearson, New Delhi. 

OLD COURE SYLLABUS
Total Marks: 100 (End Sem 80 + IA 20) 

UNIT - I:  Issue of Shares:

SEBI Guidelines regarding Issue of Different classes of Issue and Forfeiture of Shares; Pro – rata allotment; Click here 
Right Shares Click here
Issue of Bonus shares and legal provisions; Click here
Redemption of preference share – legal provisions and Accounting Entries.Click here

UNIT – II: Debenture

Debenture as a sources of Finance; Issue Redemption of Debentures by sinking fund method  (excluding redemption by conversion); Redemption by open market  operation, cum – dividend and   EX – Dividend  purchase; Click here
Buy Back of shares:- Meaning , legal provision , Accounting Entries .Click here

UNIT - III: Amalgamation, Absorption and Reconstruction:

Meaning, Differences,  calculating of purchase consideration – Accounting Entries  in  Books of vender  and transferee  company (Excluding Inter – company owing , Inter – company  unrealized profits , Inter- company Holding), Click here
Internal  Reconstruction  of company – meaning and scope, Accounting Entries  for Alteration  and  Reduction of Share capital.Click here

UNIT – IV: Liquidation:

Meaning and Modes of winding up; Voluntary winding up and preparation of Liquidator’s final statement of Account (excluding compulsory winding, up and preparation of Affairs). Click here

UNIT – V: Accounting of Holding companies:

Definitions, meaning of Different Terms, advantages and Disadvantages of Holding companies; Preparation of consolidated profit and loss A/c   and Balance Sheet by a Holding company with one Subsidiary company (excluding Revaluation of Assets, Treatment of Dividend). Click here