Corporate Accounting

Syllabus

Code: DSC-2C

Corporate Accounting

UNIT 1: Issue of Shares                                                     10 hours

Meaning of Share, Types of Shares: Preference Shares and Equity Shares, Methods of Issue Pricing (Fixed Price Method and Book Building Method), Issue of Shares at Par, at Premium, at Discount, Pro – Rata Allotment, Over Subscription and Under Subscription, Calls in Arrears, Calls in Advance, Forfeiture and Re-issue of Forfeited Shares, Journal Entries, Preparation of Balance Sheet in the Vertical Form

UNIT 2: Valuation of Goodwill                                            9 hours

Meaning and Types, Need for Goodwill Valuation, Factors Influencing the Value of Goodwill, Methods of Valuation of Goodwill: Average Profit Method, Super Profit Method, Capitalization of Profit Method, Annuity Method

UNIT 3: Valuation of Shares                                               8 hours

Meaning, Need for Valuation, Factors Affecting Valuation, Methods of Valuation: Asset Backing or Intrinsic Value Method, Yield Method, Fair Value Method

UNIT 4: Company Final Accounts                                     15 hours

Meaning and Necessity, Provisions of Companies Act 2013 Relating to Maintenance of Company Final Accounts, Divisible Profits, Managerial Remuneration, Treatment of Tax Provisions; Preparation of Profit and Loss Account and Balance Sheet (Vertical Form)

UNIT 5: Liquidation                                                             8 hours

Meaning and Types of Liquidation, Order of Payment, Calculation of Liquidator’s Remuneration, Preparation of Liquidators Final Statement of Account

Note: Case study from modules I, IV and V.