BMP:SEM3:FINANCE SPECIALIZATION:PAPER 4/4:CORPORATE ACCOUNTING

 Unit 1. Accounting for Share Capital & Debentures  Issue, forfeiture and reissue of forfeited shares: concept & process of book building; Issue of rights and bonus shares; Buy back of shares; Redemption of preference shares; Issue and Redemption of Debentures

 

Unit 2. Final Accounts :Preparation of profit and loss account and balance sheet of corporate entities, excluding calculation of managerial remuneration, Disposal of company profits

 

 Unit 3. Valuation of Goodwill and Valuation of Shares Concepts and calculation: simple problem only

 

 Unit 4. Amalgamation of Companies : Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding intercompany holdings). Internal reconstruction: concepts and accounting treatment excluding scheme of reconstruction.

 

 Unit 5. Accounts of Holding Companies/Parent Companies:

 Preparation of consolidated balance sheet with one subsidiary company; Relevant provisions of Accounting Standard: 21 (ICAI).

 

Unit 6. Accounts of Banking Companies : Difference between balance sheet of banking and non-banking companies; Prudential norms; Asset structure of a commercial bank; Non-performing assets (NPA)

 

 Unit 7. Cash Flow Statement : Concept of funds, Preparation of cash flow statement as per Indian Accounting Standard (IndAS