This course will enable the students to -
Course Outcomes (COs):
Course |
Learning outcomes (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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Paper Code |
Paper Title |
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DBBA 502D |
Practical of Corporate Accounting |
CO 259: Evaluate the different situations of capital issue to public like issue of shares at premium, issue at discount, forfeiture & reissue of shares. CO 260: Prepare accounts related to issue and redemption of debentures and preference shares. CO 261: Ability to compute Liquidators Final Statement of Accounts.
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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.
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Case Study based on various IPOs issued in India i.e. Reliance Power, HDFC Life, Avenue Super Mart etc.
Exercise based on Demat Account
Exercise based on Issue of Debentures in various situations.
Practical approach towards Redemption of Debentures.
Application based problem on Redemption of Preference shares
Case study based on Buy Back of shares.
Practical Problem based on Liquidation of Companies.
Exercise based on Deficiency and Surplus Account.
1 Maheshwari, S. N., An Introduction to Accountancy, Vikas Publishers, New Delhi
2. Mukharjee, A. and Hanif, M., Modern Accountancy, Tata McGraw Hill, New Delhi