8/8/2019 Corp. Ac. - Syllabus

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B Com (Hons) syllabus

Academic Year 2009-10

S.No

Coursecode

 Title of the paper Periods perweek

ExamHour

Maxmarks

123456

101102103104

EnglishSecond LanguageOrganisation & ManagementtheoryFinancial AccountingManagerial EconomicsQuantitative techniques

554545

333333

100100100100100100

1234567

201202203204205206207

Cost & managementAccountingCorporate AccountingEntrepreneurshipDevelopmentBanking & Financial SystemQT for Business decisionsAuditing & BusinessCommunication

Fundamentals of Information Technology(3Theory+1practical)

5544544

3333332.51.5

10010010010010010070(T)30(P)

1234567

301302303304305306307

Marketing ManagementHuman resource managementBusiness & Corporate LawsEconomic& BusinessenvironmentFinancial management Tax laws & practice

Project report& Viva voce(Vivavoce-30 marks)

555555

333333

100100100100100100Project

70Marks

8/8/2019 Corp. Ac. - Syllabus

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B Com (Hons) II Year

Corporate Accounting

UNIT- I

Company Accounts – Legal Requirements – Share Capital transactions. Issue of equity and

 preference shares- forfeiture and re-issue of shares – Issue of Debenture – Redemption of 

Debentures(Sinking Fund) – Final Accounts as requirement under Indian Companies Act 1956 – 

Trading Account, profit & Loss A/c. Appropriation Account. Balance sheet in vertical &

horizontal forms.

UNIT- II: Accounting Standards – Need and importance – An overview of Indian Accounting

Standards.

Valuation of Goodwill - Need and methods – Normal Profit Method, Super Profits Method – 

Capitalisation Method

Valuation of shares - Need for Valuation - Methods of Valuation – Net assets method, Yield basis

method, Fair value method.

Unit-III : Amalgamation – In the nature of merger and purchase (as per Accounting Standard 14)

Internal Reconstruction - Calculation of purchase consideration, Accounting Treatment (excluding

inter- company holdings).

Unit-IV Accounts of Insurance Companies:

Life Insurance companies: Preparation of final accounts- Accounting treatment( New format)

General Insurance companies: -Fire and Marine Insurance

Insurance claims: Accounting treatment-calculation of loss of stock, Average clause

Unit –V;(a)Bank Accounts: Legal provisions and preparation of final accounts.(b)Liquidation of 

Companies: Meaning- preparation of statement of affairs- liquidator’s statement of accounts

REFERENCE BOOKS:

1. Advanced Accounts : Shukla and Grewal

2. Company Accounts : Monga, Girish Ahuja and Shok Sehagal

3. Advanced Accountancy : Jain and Narang

4. Advanced Accountancy : R.L. Gupta and Radhaswamy

5. Advanced Accountancy : Chakraborthy

6. Advanced Accountancy : S.P. Iyengar