Corporate Accounting Practical

Paper Code:

DBBA 502D

Credits:

Contact Hours:

30.00

Max. Marks:

100.00

Objective:

This course will enable the students -

To have a comprehensive practice in preparation of corporate accounts with the provisions of Company’s Act.
To develop the knowledge in the preparation of accounts during liquidation of companies.

Course Outcomes (COs):

Course

Learning outcomes

(at course level)

Learning and teaching strategies

Assessment

Strategies

Course Code

Course Title

DBBA 502D

Corporate Accounting Practical

CO 315: Evaluate the different situations of capital issue to public like issue of shares at premium, issue at discount, forfeiture & reissue of shares.

CO 316: Prepare accounts related to issue and redemption of debentures .

CO 317: Ability to compute Liquidators Final Statement of Accounts.

CO 318: Develop a process for redemption of preference shares.

CO 319: Develop the knowledge in the practical applications of corporate accounting.

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

Application based questions on Issue of Debentures.

6.00

Unit III:

unit III

Application based questions on 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

Case study/power point presentation based on Liquidation of Companies.

Essential Readings:

• Maheshwari, S. N., An Introduction to Accountancy, Vikas Publishers, New Delhi
• Mukharjee, A. and Hanif, M., Modern Accountancy, Tata McGraw Hill, New Delhi
• Gupta. R.L., Advanced Accounts Practical Problems & Solutions in Corporate Accounting, R.B.D. Publishing House.

References:

• Tulsian, P.C., Accountancy, Tata McGraw-Hill, New Delhi
• Goel D.K. and Goel Rajesh, Accountancy, Arya Publications, New Delhi
• Agarwal, Purohit & Sharma, Corporate Accounting, Shivam Book House.

E- resources:

• www.accountingcoach.com
• https://youtu.be/tJ03LIbQXCw

Journals:

• https://onlinelibrary.wiley.com
• http://sagepub.com

Academic Year:

2022-2023