Corporate Accounting Practical

Paper Code: 
DBBA 502D
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

Course Objectives:

  • Students will enable to understand the pattern of final accounts of the company.
  • Provides the knowledge of issue of shares and issue of debentures etc.
  • Acquainting with detailed process of valuation of goodwill and shares.

Course Outcomes (COs):

 

Learning outcomes

(at course level)

Learning and teaching strategies

Assessment

Strategies

 
 

CO 180: This subject describes the pattern of final accounts of the company.

CO 181: It provides the knowledge of issue of shares and issue of debentures etc.

CO 182: It also provides the methods of valuation of goodwill and shares.

CO 183: This subject also differentiate profit and loss prior period to incorporation and post incorporation.

 

Approach in teaching:

Interactive Hours using whiteboards, Questioning & Discussion, Reading assignments, Short quiz consisting of numerical problems.

Learning activities for the students:

Self learning assignments,   Presentation, Solving problems of unsolved questions, Writing in Class, Problem-Based Learning – Cases, Group Learning – Teamwork

Class test, Semester end examinations, and Presentation, Individual and group projects, Task-based exercises to assess students’ understanding.

 

 

 

6.00
Unit I: 
Unit I

Case Study based on various IPOs issued in India i.e. Reliance Power, HDFC Life, Avenue Super Mart etc.
Exercise based on Demat Account

6.00
Unit II: 
Unit II

Exercise based on Issue of Debentures in various situations

6.00
Unit III: 
Unit III

Practical approach towards Redemption of Debentures.

6.00
Unit IV: 
Unit IV

Application based problem on Redemption of Preference shares
Case study based on Buy Back of shares.

6.00
Unit V: 
Unit V

Practical Problem based on Liquidation of Companies.
Exercise based on Deficiency and Surplus Account.

Essential Readings: 

Maheshwari, S. N., An Introduction to Accountancy, Vikas Publishers, New Delhi
2. Mukharjee, A. and Hanif, M., Modern Accountancy, Tata McGraw Hill, New Delhi

Academic Year: