BCOM102 Corporate Accounting GGSIPU B.COM 2nd Sem Notes

Unit 1 [Book]  
Accounting for Share Capital & Debentures VIEW
Accounting for Equity and Debt Capital VIEW
Accounting for Call Money, Premium, Discount, Forfeiture, Surrender, Redemption, Advance and Arrears VIEW
Issue and Pro-rata allotment of Shares VIEW
Concept & Process of Book Building VIEW
Issue of Rights and Bonus Shares VIEW
Buy Back of Shares VIEW
Issue and Redemption of Preference Shares VIEW
Issue and Redemption of Debentures VIEW
Accounting Treatment for Alteration of Share Capital and Reduction of the Share Capital VIEW
Preparation of Balance Sheet after Internal Reconstruction VIEW
Meaning of Profit or Loss prior to Incorporation, Accounting Treatment of Profit or Loss prior to incorporation VIEW
Unit 2 [Book]  
Preparation of Financial Statements of Companies including one Person Company: Preparation of financial statements of corporate entities including one Person Company (excluding calculation of managerial remuneration) as per Division I and II of Schedule III of the Companies Act 2013 VIEW
Preparation of Statement of Profit and Loss VIEW
Balance Sheet and Cash flow Statement of corporate entities manually and using appropriate software VIEW
Unit 3 [Book]  
Amalgamation of Companies Concepts, Amalgamation and Business Combination of companies VIEW
Consideration/Purchase price for Amalgamation/Business combination VIEW
Accounting entries for Amalgamation/Business combination VIEW
Preparation of Amalgamated Balance Sheet (Excluding inter- Company holdings) applying AS 14/Ind AS 103 VIEW
Unit 4 [Book]  
Corporate Financial Reporting, Meaning, Need and Objectives VIEW
Constituents of Annual Report and how it is different from financial statements VIEW
Contents of Annual Report Mandatory and Voluntary Disclosures through Annual Report VIEW
Contents of the Report of the Board of Directors VIEW
E-filing of Annual Reports of Companies and XBRI Filing with specific practical exercises VIEW

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