Corporate Accounting PDF - Past Paper

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