CORPORATE ACCOUNTING -I Book B.Com 3rd Sem KUK/CRSU

Unit

Topics

Contact Hours

I

Issue of Shares: Concept, Types, Process and Procedure (Including Insider Trading); Transfer of Shares; DMAT; Bonus Shares; Sweat Equity Shares; Right Shares; Buy Back of Shares;

Dividend on Shares; Redemption of Preference Shares.

15

II

Profit Prior to Incorporation: Concept, Procedure of Ascertaining Profit Prior to Incorporation, Basis of Allocation of Expenses and Incomes; Underwriting of Shares: Concept, Features, Benefits, Parties, Types and Accounting Treatment.

15

III

Amalgamation of Companies: Concept and Accounting Treatment as per Accounting Standard 14 (Excluding Intercompany Holdings); Internal Reconstruction: Concept and Accounting Treatment Excluding Scheme of Reconstruction.

15

IV

Overview of Income Disclosure and Computation Standards (IDCS); Final Accounts of Companies: Concept and Preparation.

15