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
ESOPS	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