Corporate Accounting Practical

Paper Code: 
DBBA 502D
Credits: 
2
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-1

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: 

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.

Suggested Readings:

  • 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.

 

References: 

E- resources:

Journals:

 

Academic Year: 
2023-2024
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