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 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
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).