B.Com. Accounting & Finance
5th Semester Syllabus
Select Paper in this Semester
MJC-8 : Corporate Accounting
Double-tap topic to mark complete • Long-press for YouTube & AI
Unit 1: Accounting for share Capital and Debentures
◦Issue
◦Forfeiture and reissue of forfeited shares
◦Redemption of preference shares and Debentures
Unit 2: Final Account
◦Preparation of Profit and Loss Account and Balance Sheet of corporate entities
◦Liquidation of Company (Voluntary Liquidation only)
◦Accounts of Insurance Companies
Unit 3: Valuation of goodwill and valuation of shares
◦Concepts and Calculation
◦Simple problem only
◦Banking Companies: Final Accounts
Unit 4: Amalgamation and Internal Reconstruction of Companies
◦Concepts and Accounting treatment as per Accounting Standard:14 (ICAI) (Excluding intercompanyholdings)
◦Internal Reconstruction: Concept and Accounting treatment excluding scheme of reconstruction
Unit 5: Accounts of Holding and Subsidiary Companies
◦Preparation of Consolidated balance sheet with one subsidiary Company
◦Introduction to IFRS
Reference Books:
- Maheshwari S.N. (2018). Corporate Accounting, Vikas Publishing House, NewDelhi
- Maheshwari S.K. (2018). Corporate Accounting, Vikas Publishing House, NewDelhi
- Monga J.R., Corporate Accounting, Mayur Paper Books, NewDelhi
- Jain S.P., Corporate Accounting, Kalyani Publishers, NewDelhi
- Narang K.L., Corporate Accounting, Kalyani Publishers, NewDelhi
- Shukla S.M. (2018). Specialized Accounting, Sulviya Publishing, Agra
- Mukherjee and Hanif (2017). Corporate Accounting, Tata McGraw Hill, NewDelhi
- Dr. S. k. singh Corporate Accounting S.B.P.D publication Agra
- Dr. Alok kumai Corporate Accounting Shiksha sagar publisher & distributor Agra