FINANCIAL ACCOUNTING III RTMNU2024 BCOM 5 TH SEM

Syllabus

Course Type: CC17

Course Code: 5T1

Financial Accounting-III

UNIT-I: Amalgamation of Companies

Amalgamation of Companies as per Indian Companies Act, 2013 and Accounting Treatment as per Accounting Standard-14 (Including Amalgamation in the Nature of Purchase of the Business and Absorption). Introduction, Meaning, Characteristics, Objectives, Methods of Purchase Consideration. Accounting Procedure of Amalgamation and Absorption. (Theory & Numerical)

UNIT-II: Reconstruction of Companies

Reconstruction of Companies as per Indian Companies Act, 2013 and Accounting Treatment as per Accounting Standard-14 (Internal Reconstruction and External Reconstruction of Companies as per Accounting Standard-14). Meaning, Characteristics, Objectives, Difference between Reconstruction and Reorganization, Accounting Procedure of Reorganization and Reconstruction. (Theory & Numerical)

UNIT-III: Accounts of Public Utility Companies (Electricity, Gas and Water Supply Companies)

According to Double Accounting System- Meaning, Main Features of Double Accounting System, Objective of Double Accounting System, Difference between Double Accounting System and Single Accounting System, Merit, Demerits of Double Accounting System, Preparation of Final Accounts (Theory & Numerical)

UNIT-IV: Valuation of Share

Meaning, Need of Valuation of Shares, Factors Affecting the Value of Shares, Methods of Valuation of Shares, Net Assets Method/Intrinsic Value Method, Yield Method. Based on the Indian Companies Act., 2013). (Theory & Numerical)