Corporate Accounting-II

₹150.00

Tax excluded

Quantity
Sanjay S. Hanagandi and Pradeep S. Manaturgimath
BBA Rani Channamma University, Fourth Semester
Syllabus
Code 401: CORPORATE ACCOUNTING – II
 
                                                                   Work load: 4 hrs per week
Internal Marks: 20                                   Semester end Exam marks: 80
 
 
Module-I: Amalgamation of Companies (Merger)          (12 hours)
Meaning- Conditions of Merger-(AS-14) pooling of interests Method- Closing books of Transferor companies and New Balance Sheet of transferee Company. (Vertical format)
 
Module - II: Amalgamation of Companies (Purchase or Absorption)
(12 hours)
Meaning, Condition of Purchase (AS-14)- Purchase Method, Computation of Purchase Consideration, Net Payment Method, Net Assets Method, Lump sum Method (Slump Sale Method), Closing the books of Transferor Companies and incorporation entries in the books of transferee company (Purchase Method) and New Balance Sheet in the Books of Transferee Company. (Vertical format)
 
Module-III: Accounts of Holding Companies (AS-21)   (12 hours)
Meaning, Need & Relevance of Group Accounts - Calculation of Minority Interest, Preparation of Consolidated Financial statement (CFS) in books of holding Company with inter Company Adjustments (Vertical Format).
 
Module - IV: Liquidation of Company                             (12 hours)
Meaning of Liquidation, Modes of winding up – Contributory, Order of Payment, Preferential Creditors, Preparation of Liquidator's Final Statement of Account.
 
Module – V: Final Accounts of Banking Companies     (12 hours)
Meaning, Bank, Regulations applicable as per Companies Act and Banks Companies Regulation Act, Slip Accounting Method, Rebate on bills discounted, Non performing Asset, Schedules of Advances, Preparation of Profit & Loss account & Balance Sheet in Vertical Format.
 
RCU2017/BBA/4/02
50 Items
New product

6 other products in the same category: