Corporate Accounting- I

Unit No.

Unit Title

Contents

1

Accounting

Standards

·         Standards 5, 10, 14 Accounting and 21

·         Its Applicability with Practical Examples.

2

Profit Prior

to

Incorporation

·         Introduction to the Process on Incorporation of a Company.

·         Difference between Incorporation and Commencement of a Company.

·         Accounting of Incomes and Expenses during Pre- and Post-Incorporation Period.

·         Basis of Allocation and Apportionment of Income and Expenses for the Preand Post-Incorporation Period.

3

Company

Final

Accounts

·         Preparation of Company Final Accounts- Forms and Contents as per Provisions Schedule III of the Companies Act 2013 ( with the Amendments for the Relevant Academic Year)

·         Related Adjustments and Their Treatment.

4

Valuation of

Shares

·         Concept of Valuation,

·         Need for Valuation,

·         Special Factors Affecting Valuation of Shares, Methods of Valuation

·         Net Assets Method,

·         Yield Basis Method,

·         Fair Value Method.