B.Com(H) Company Accounts PDF
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These lecture notes cover company accounts, focusing on concepts like share capital, debentures, final accounts, valuation of goodwill and shares, and amalgamations of companies. The document also includes suggested readings.
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COMPANY ACCOUNTS B.Com(H) – 5th Mr. Rajeev Semester Shah (Assistant Subject Code – BCH 511 Professor) BCH 511: COMPANY ACCOUNTS COURSE OBJECTIVES: To help the students acquire the conceptual knowledge of the fundamentals of company accounts...
COMPANY ACCOUNTS B.Com(H) – 5th Mr. Rajeev Semester Shah (Assistant Subject Code – BCH 511 Professor) BCH 511: COMPANY ACCOUNTS COURSE OBJECTIVES: To help the students acquire the conceptual knowledge of the fundamentals of company accounts and to learn the techniques of preparing the financial statements. Unit I: 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 II: Final Accounts Preparation of profit and loss account and balance sheet of corporate entities, excluding calculation of managerial remuneration. Disposal of company profits. Unit III: Valuation of Goodwill and Valuation of Shares Concepts and calculation - simple problem only. Unit IV: 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 V: Accounts of Holding Companies/Parent Companies Preparation of consolidated balance sheet with one subsidiary company. Relevant provisions of Accounting Standard: 21 (ICAI). Suggested Reading- 1.R.S Singal- Company Account 2.S. M. Shukla - Company Account 3.Jagdeesh Prakash - Company Account
