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Corporate Accounting
: Paper has been designed such that it acquaints the students with the recent trends in the Accounting of corporate world.
Accounting for issue and forfeiture of Share Capital – Issue, Forfeiture, and Re-issue of Forfeited Shares; Issue of Shares to Vendor Bonus Shares and Right Shares, Dematrialization, and Employees Stock option Scheme,Sweat Equity Shares.
Valuation of Goodwill: Concept and Factors affecting Goodwill, Basis of Goodwill Valuation, Methods of valuation of Goodwill- Years’ Purchase Method, Capitalization method, Annuity Method
Valuation of Shares: Needs, Methods of Valuation – Net asset Method, Yield Valuation method, Fair Value of Shares
Redemption of Preference Shares: Concept, Methods of redemption of preference shares- redemption out of profits, redemption by way of issuing new shares, redemption partly out of profits and partly out of new issue of shares, redemption by conversion in new shares .
Accounting for Amalgamation of Companies: Meaning, types of Amalgamation, calculation of purchase consideration, Accounting methods of amalgamation, treatment in the books of transferor and transferee companies .
Accounts of Companies Liquidation: Methods of winding up of company, statement of affairs, preferential payment, Deficiency or surplus Account, Procedure of preparing the Liquidators final statement of account.
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4. Jain, Khandelwal and Pareek, Financial Accounting, Ajmera Book Company, Jaipur
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6. Goel D.K. and Goel Rajesh, Accountancy, Arya Publications, New Delhi
7. Ghosh, T.P., Fundamentals of Accounting, Sultan Chand & Sons, New Delhi.
