B.Com-Accounting & Finance Curriculum - Madras Christian College
B.Com-Accounting & Finance Curriculum - Madras Christian College
B.Com-Accounting & Finance Curriculum - Madras Christian College
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CORPORATE ACCOUNTING - I<br />
Semester - II Total hours: 75<br />
Major – III Total Credits: 5<br />
Objectives:<br />
Imparting a profound knowledge on accounting procedures and standards of Corporate Houses.<br />
UNIT I<br />
Issue of shares – Forfeiture and Re-issue of shares – bonus<br />
UNIT II<br />
Redemption of Preference shares – Underwriting of shares and debentures<br />
UNIT III<br />
<strong>Com</strong>pany final accounts<br />
UNIT IV<br />
Profits prior to incorporation – Valuation of Goodwill and Shares<br />
UNIT V<br />
Liquidation of <strong>Com</strong>panies – Liquidators final statement of accounts.<br />
BOOKS RECOMMENDED<br />
1. R.L Gupta and Radhaswamy, Corporate <strong>Accounting</strong>- Sultan Chand &Sons- 1972<br />
2. M.C Shukla and T.S Grewal, Corporate <strong>Accounting</strong> , Vikas Publishing House<br />
3. Jain and Narang, Corporate <strong>Accounting</strong>- Kalayani Publishers - 1997<br />
4. Chakraborthi, Corporate <strong>Accounting</strong>, Venus Pub. House