Corporate Accounting PDF - Past Paper
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This document is a past paper on corporate accounting, covering various topics such as the meaning of company, maintenance of books of accounts, issue of shares, buyback and redemption of preference shares, company final accounts, and valuation. It includes detailed explanations, rules, and accounting methods, along with suggested readings for further study.
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DSE 5.2 A CORPORATE ACCOUNTING Full Marks – 100 Internal Assessment: 20 marks Semester-end Examina ons: 80 marks Total 100 marks...
DSE 5.2 A CORPORATE ACCOUNTING Full Marks – 100 Internal Assessment: 20 marks Semester-end Examina ons: 80 marks Total 100 marks Marks shown against the units indicate marks for Semester–end Examina ons CORPORATE ACCOUNTING Unit Topic Details Marks No. of allo ed lectures Meaning of Company; Maintenance of Books of Accounts; Statutory Books; Annual Return Issue of Shares – issue, forfeiture, reissue, issue other than in cash considera on and issue to the Company – promoters; Pro-rata issue of shares. Issue of 1 Introduc on debentures. Sweat equity. 20 20 And Right and Bonus Share – Rules, Accoun ng Accoun ng for Underwri ng of shares and debentures: Rules; Shares & Determina on of Underwriters Liability – with debentures marked, unmarked & firm underwri ng; Accoun ng. Employee Stock Op on Plan – meaning; rules; Ves ng Period; Exercise Period. Accoun ng for ESOP. Meaning and Accoun ng of ESPS. 2 Buy back and Buy Back of Securi es – meaning, rules and Redemp on of Accoun ng. 10 10 preference Redemp on of Preference Shares – Rules and shares Accoun ng (with and without Bonus Shares) 3 Company Final Introduc on to Schedule III; Treatment of Tax; Accounts transfer to reserve, Dividend and applicable tax (out of current profit, out of past reserve); Prepara on of Statement of Profit & Loss and Balance Sheet. 15 15 (tax on net profit without recognizing deferred tax) 4 Redemp on of Redemp on of Debenture – Important Provisions, debenture Accoun ng for Redemp on: by conversion, by lot, by purchase in the open market (cum and ex-interest), 10 10 held as Investment and Use of Sinking Fund 5 Valua on Goodwill – valua on using different methods,i.e., Average Profit, Super Profit, Capitalisa on and Annuity. 10 10 Shares – Valua on using different methods: Asset approach, Earnings approach, Dividend Yield, EarningsPrice, Cum-div and Ex-div, Majority and Minority view and Fair Value Amalgama on, Absorp on and Reconstruc on– Meaning; relevant standard and meaning of different Company terms, Accoun ng in the books of Transferor 6 Merger And Company. Accoun ng in the books of Transferee Reconstruc on (based on relevant accoun ng standard); intercompany transac ons (excluding inter-company 15 15 share holding). Internal reconstruc on – meaning, provisions and Accoun ng, Surrender of Shares for redistribu on; prepara on of Balance Sheet a er reconstruc on TOTAL 80 80 Relevant Accoun ng Standards issued by the Ins tute of Chartered Accountants of India are to be followed. Suggested Reading Sukla, Grewal, Gupta: Advanced Accountancy Vol. II, S Chand R. L.Gupta & Radheswamy, Advanced Accountancy Vol. II, S. Chand Maheshwari & Maheshwari, Advanced Accountancy Vol. II, Vikash Publishing Sehgal & Sehgal, Advanced Accountancy Vol. I II, Taxman Publica on Hanif & Mukherjee, Financial Accoun ng, Vol III , TMH Frank Wood, Business Accoun ng Vol II, Pearson V.K.Goyal, Corprate Accoun ng, Excel Books Rajasekaran, Corporate Accoun ng, Pearson Accoun ng Standards issued by ICAI D
