Corporate Accounting-II

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Shivshankarayya B. Kudalmath

BBA, Karnatak University, Fourth Semester
Syllabus
 
CODE 4.2: CORPORATE ACCOUNTING-II
 
Total Hrs: 50                                                Work Load 8 Hrs/Week
 
 
Module-I                                                                         (10 Hrs)
Valuation of Goodwill: Meaning – Definition – Elements of Goodwill – Types of Goodwill – Purchased Goodwill – Non-purchased or Inherent Goodwill – Valuation of Non-Purchased Goodwill – Average Profit Method – Super Profit Method – Capitalisation of Average Profit Method – Capitalisation of Super Profit Method – Annuity Method.
 
Module-II                                                                       (15 Hrs)
Amalgamation of Companies: Calculation of Purchase Consideration – Takeover Basis – Net Payment Basis Adopting Accounting Standards 14 and Other Relevant Standards – Treatment of Fractional Shares – Liquidation Expenses met by Purchasing Company – Passing of Journal Entries – of Ledger Accounts in the Books of Vendor – Net Asset Method – Passing of Journal Entries and Preparation of Ledger Accounts – In the Books of Purchasing Company – Passing Incorporating Entries – Finding-Out Goodwill or Capital Reserve – Treatment of Inter-Company Debts – Stock and Investment –  Incorporation Expenses – Preparation of Balance Sheet.
 
Module-III                                                                     (10 Hrs)
Liquidation: Voluntary Liquidation – Preparation of Liquidator’s Statement of Affairs – Order of Payment – Calculation of Commission on Assets Realised – Payment to Unsecured Creditors – Payment to Unsecured Creditors other than Preferential Creditors – Calculation of pro rata – Treatment of Uncalled Capital – Liability of Contributors.
 
Module-IV                                                                      (15 Hrs)
Company Final Accounts: Preparation of Final Accounts of Joint Stock Company, Profit Prior to Incorporation – Holding Company Accounts.
KUD/BBA/4/03
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