B.com – 2nd Semester - Corporate
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
Redemption of preference share –
legal provisions and Accounting Entries.
UNIT:2 - Debenture
Debenture as a sources of
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
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 company – meaning 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
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).