Corporate Accounting

                                                                                                       Syllabus

                                                       DSC-201-  Corporate Accounting

UNIT- I                                                                               (14 Hrs)

Valuation of Goodwill and Shares                       

Meaning of Goodwill, Features of Goodwill, Factors Affecting the Value of Goodwill, Types of Goodwill, and Methods of Valuation of Goodwill: - Average Profit Method. Capitalisation of Average Profit and Super Profit Method. Meaning of Shares, Types of Shares, Need for Valuation of Shares, Methods of Valuation of Shares: - Net Assets Value Method, Yield Method and Fair Value Method.

UNIT – II                                                                            (10 Hrs)

Accounting for Issue of Shares                         

Meaning of Joint Stock Company, Features of Joint Stock Company, Different Phases of Share Capital, Journal Entries on Issue of Shares at Par, at Premium and at Discount. Forfeiture of Shares and Re-issue of Shares at Discount. Problems on Over Subscription and Under Subscription of Share.

UNIT – III                                                                          (12 Hrs)

Profit Prior to Incorporate And AfterIncorporation                                                                                              

Meaning, Need Meaning of Time Ratio and Sales Ratio and Procedure of Preparing Income Statement in Vertical Form.

UNIT- IV                                                                             (12Hrs)

Reconstruction                                                    

Meaning and Need of Internal Reconstruction, Types of Reconstruction, Calculation of Capital Reduction and its Utilization, Journal Entries and Balance Sheet After Reconstruction.

UNIT- V                                                                             (12 Hrs)

Company Final Accounts

Meaning of Financial Statements, Objective of Financial Statements Preparation of Company Final Accounts in the Prescribed Format, Out of Given Trial Balance Andadjustments (Vertical Format of Balance Sheet)