Study & Evaluation Scheme Of Bachelor of ... - IFTM University

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IFTM University, Moradabad Bachelor of Commerce (B.Com Hons.) Programme BCOM: 205 CORPORATE ACCOUNTING Max. Hours: 40 UNIT I Accounting For Share Capital, Issue, forfeiture and reissue of forfeited shares- Issues of rights and bonus shares-SEBI Guidelines-Concepts of book building, dematerialisation and Employee Share option Scheme (ESOS), Redemption of preference shares and buy back of shares. UNIT II Issues and redemption of debentures UNIT III Valuation of Goodwill: Meaning – Definition – Elements of goodwill – Types of Goodwill – Purchased Goodwill – Non purchased or inherent Goodwill – Valuation of Non-purchased Goodwill – Average Profit Method –Super Profit Method – Capitalization of Average Profit Method – Capitalization of Super Profit Method – Annuity Method UNIT IV Amalgamation of Companies: Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding inter company holdings). Internal reconstruction: concepts and accounting treatment excluding scheme of reconstruction. Suggested Readings: 1. Shukla, M.C., T.S. Grewal, and S.C. Gupta, ‘‘Advanced Accounts’’, Vol-II, S. Chand & Co.,New Delhi. 2. Gupta, R.L. and M. Radhaswamy, ‘‘Advanced Accountancy’’, Vol-II, Sultan Chand and Sons, New Delhi. 3. Maheshwari, S.N. and S. K. Maheshwari, ‘‘Corporate Accounting’’, Vikas Publishing House, New Delhi. 4. Sehgal, Ashok and Deepak Sehgal, ‘‘Corporate Accounting’’, Taxman Publication, New Delhi. 5. Jain, S.P. and K.L. Narang, ‘‘Corporate Accounting’’, Kalyani Publishers, New Delhi.
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