Corporate Accounting for B.com Fifth Semester

1

Accounting for Share Capital and Debentures Issue, Forfeiture and Reissue of Forfeited Shares, Redemption of Preference Shares and Debentures.

2

Final Account: Preparation of Profit and Loss Account and Balance Sheet of Corporate Entities.

Liquidation of Company (Voluntary Liquidation only)

Accounts of Insurance Companies.

3

Valuation of Goodwill and Valuation of Shares: Concepts and Calculation – Simple Problem Only.

Banking Companies: Final Accounts.

4

a)      Amalgamation and Internal Reconstruction of Companies, Concepts and Accounting treatment as per Accounting Standard: 14 (ICAI) (Excluding intercompany holdings)

b)      Internal Reconstruction: Concept and Accounting treatment excluding scheme of reconstruction.

5

Accounts of Holding and Subsidiary Companies, Preparations of Consolidated Balance Sheet with one Subsidiary COMPANY.

Introduction of IFRS.