Corporate Accounting

Syllabus

BBA 521-18

CORPORATE ACCOUNTING

Unit-I

Corporate Accounting: Meaning and Importance of Corporate Accounting, Accounting for Share Capital: Issue of Shares at Par, Discount and Premium, Forfeiture and Re-issue of Shares, Book Building. Buyback of Equity Shares, Right Issue and Bonus Shares.

Unit-II

Accounting for Redemption of Preference Share and Debenture: Types of Preference Shares, Types of Debentures: Different Terms of Issue of Preference Shares and Debenture, Redemption of Debentures. Basics of Underwriting of Shares.

Unit-III

Preparation of Financial Statements of a Company: Provisions Regarding Preparation of Statement of Profit and Loss and Balance Sheet, Computation and Treatment of Managerial Remuneration, Computation and Treatment of Profit (Loss) Prior to Incorporation.

Unit-IV

Consolidation of Accounts as per Companies Act, 2013: Holding Company, Subsidiary Companies. Pre Acquisition and Post Acquisition Profits, Minority Interest, Cost of Control or Capital Reserve, Unrealized Profit, Mutual Indebtedness, Preparation of Consolidated Balance Sheet. Corporate Financial Reporting: Requirements of Corporate Reporting; Recent trends in Financial Reporting.