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B.com – 2nd Semester - Corporate Accounting

UNIT: 1- Shares:

SEBI Guidelines regarding Issue of Different classes of Issue and Forfeiture of Shares;

Pro – rata allotment;

Issue of Bonus shares and legal provisions;

Redemption of preference share – legal provisions and Accounting Entries.

UNIT:2 -  Debenture

Debenture as a sources of Finance;

Issue Redemption of Debentures by sinking fund method  (excluding redemption by conversion);

Redemption by open market  operation, cum – dividend and   EX – Dividend  purchase;

Buy Back of shares:- Meaning , legal provision , Accounting Entries .

UNIT:3 – Amalgamation, Absorption and  Reconstruction:

Meaning, Differences,  calculating of purchase consideration – Accounting Entries  in  Books of vender  and transferee  company (Excluding Inter – company owing , Inter – company  unrealized profits , Inter- company Holding),

Internal  Reconstruction  of companymeaning and scope, Accounting Entries  for Alteration  and  Reduction of Share capital.

UNIT: 4 - Liquidation:

Meaning and Modes of winding up;

Voluntary winding up and preparation of Liquidator’s final statement of Account (excluding compulsory winding, up and preparation of Affairs).

UNIT: 5 – Accounting of Holding companies:

Definitions, meaning of Different Terms , advantages and Disadvantages  of Holding companies;

Preparation of consolidated profit  and loss A/c   and Balance Sheet by a Holding company with one  Subsidiary company (excluding Revaluation of Assets, Treatment of Dividend).

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