Corporate Accounting (Minor) ( निगमीय लेखांकन ) Book B.Com 2nd Semester Bihar

Unit

Topics to be Covered

No. of Lectures

1

Accounting for Share Capital and Debentures

Introduction to Issue of Shares and Debentures. Issue of Rights and Bonus Shares, ESOPs and Buyback of Shares, Book Building. Underwriting of Shares and Debentures. Redemption of Preference Shares, Redemption of Debentures: Sinking/Debentures Redemption Fund, Open Market Purchase and Conversion of Debentures. Relevant AS and IND-AS as Applicable. Accounting Standards including Indian AS (IFRS Converged Standards) and IFRSs; Convergence versus Adoption; Application of Accounting Standards (AS and Ind As) on various Entities in India. International Financial Accounting Standards (IFRS) – Meaning, Need and Scope; Process of Issuing IFRS.

15

2

Financial Statements of a Company

Preparation of Financial Statement of Joint Stock Companies as per Schedule III- Part I & II.

5

3

Accounting for Amalgamation of Companies and Holding Company

Accounting for Amalgamation of Companies including Internal Reconstruction. Preparation of Consolidated Balance Sheet of Holding Company and One Subsidiary.

10

Total

30

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1

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15

2

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5

3

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10

dqy

30