Scribd Logo
Upload

Welcome to Scribd!

  • 194 views

    Corporate Accounting

    Uploaded by

    Sunni Zara
    This document outlines the course objectives and content for the 3rd semester BCom course on Corporate Accounting. The course covers 5 units over 52 hours: [1] Underwriting of shares, [2] Profit prior to incorporation, [3] Valuation of goodwill, [4] Valuation of shares, and [5] Company final accounts. The course aims to familiarize students with corporate accounting concepts and practices. Students will develop skills like analyzing company financial statements and valuing goodwill and shares. References for further reading are also provided.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    Corporate Accounting

    Uploaded by

    Sunni Zara
    194 views2 pages
    This document outlines the course objectives and content for the 3rd semester BCom course on Corporate Accounting. The course covers 5 units over 52 hours: [1] Underwriting of shares, [2] Profit prior to incorporation, [3] Valuation of goodwill, [4] Valuation of shares, and [5] Company final accounts. The course aims to familiarize students with corporate accounting concepts and practices. Students will develop skills like analyzing company financial statements and valuing goodwill and shares. References for further reading are also provided.

    Original Title

    Corporate Accounting.docx

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    This document outlines the course objectives and content for the 3rd semester BCom course on Corporate Accounting. The course covers 5 units over 52 hours: [1] Underwriting of shares, [2] Profit prior to incorporation, [3] Valuation of goodwill, [4] Valuation of shares, and [5] Company final accounts. The course aims to familiarize students with corporate accounting concepts and practices. Students will develop skills like analyzing company financial statements and valuing goodwill and shares. References for further reading are also provided.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    194 views2 pages

    Corporate Accounting

    Uploaded by

    Sunni Zara
    This document outlines the course objectives and content for the 3rd semester BCom course on Corporate Accounting. The course covers 5 units over 52 hours: [1] Underwriting of shares, [2] Profit prior to incorporation, [3] Valuation of goodwill, [4] Valuation of shares, and [5] Company final accounts. The course aims to familiarize students with corporate accounting concepts and practices. Students will develop skills like analyzing company financial statements and valuing goodwill and shares. References for further reading are also provided.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    You are on page 1of 2

    III Semester BCom [2016-2019]

    3 BCOM 03(15) : CORPORATE ACCOUNTING

    52 HOURS

    OBJECTIVE

     To familiarize the students with the Corporate Accounting Concepts and


    Practices
    UNIT CONTENT NO. OF
    HOURS

    UNDERWRITING OF SHARES
    Meaning – Underwriting Commission – Underwriter – functions -
    I Advantages of Underwriting, Types of Underwriting – Marked and
    Unmarked Applications – Problems (Excluding Journal entries).
    12

    PROFIT PRIOR TO INCORPORATION


    Meaning – calculation of sales ratio – time ratio – weighted ratio –
    treatment of capital and revenue expenditure – Ascertainment of
    pre-incorporation and post-incorporation profits by preparing Profit
    II and Loss Account and Balance Sheet.. 10

    VALUATION OF GOODWILL
    Meaning – Circumstances of Valuation of Goodwill – Factors
    III influencing the value of Goodwill –Methods of Valuation of
    Goodwill: Average Profit Method, Super Profit Method,
    Capitalization of Average Profit Method, Capitalization of Super 8
    Profit Method, and Annuity Method - Problems.
    VALUATION OF SHARES

    IV Meaning – Need for Valuation – Factors Affecting Valuation – 8


    Methods of Valuation: Intrinsic Value Method, Yield Method,
    Earning Capacity Method, Fair Value of shares. Rights Issue and
    Valuation of Rights Issue - Problems.
    COMPANY FINAL ACCOUNTS
    Statutory Provisions regarding preparation of Company Final
    Accounts –Treatment of Special Items –Tax deducted at source –
    Advance payment of Tax – Provision for Tax – Depreciation –
    Interest on debentures – Dividends – Rules regarding payment of
    dividends – Transfer to Reserves – Preparation of Profit and Loss
    V
    Account and Balance Sheet in vertical form (As per 2011 revised
    format) 14
    SKILL DEVELOPMENT

    ● Collect and fill the share application form of a limited Company.


    ● Collect Prospectus of a company and identify its salient features.
    ● Collect annual report of a Company and List out its assets and Liabilities.
    ● Collection of latest final accounts of a company and find out the intrinsic value of shares
    ● Collect the annual reports of company and calculate the value of goodwill under different
    methods

    REFERENCE:

    1. S.N. Maheswari , Financial Accounting.-2009 Himalaya

    2. Narayanaswamy , Financial Accounting.

    3. SP Iyengar, Advanced Accountancy.-2004 Sultan chand

    4. RL Gupta, Advanced Accountancy.-2004 Sultan chand

    5. Jain and Narang, Corporate Accounting.-Kalyani 2001

    You might also like

    pFad - Phonifier reborn

    Pfad - The Proxy pFad of © 2024 Garber Painting. All rights reserved.

    Note: This service is not intended for secure transactions such as banking, social media, email, or purchasing. Use at your own risk. We assume no liability whatsoever for broken pages.


    Alternative Proxies:

    Alternative Proxy

    pFad Proxy

    pFad v3 Proxy

    pFad v4 Proxy