B.B.M Mangalore University-CORPORATE ACCOUNTING - I

BM-206: CORPORATE ACCOUNTING - I
Objective:
To familiarize the students with the various types of maintained by a Corporate Body.
UNIT I
Accounts relating to formation of a company
Issue of shares-Equity arid Preference-Forfeiture
And Reissue of shares-Surrender of shares-Conversion of shares into stock- Stock split and reverse split. 12 hrs.
UNIT II
Redemption of Redeemable Preference Shares Issue of Debentures-Redemption of Debentures (Sinking fund only) 12 hrs.
UNIT III
Profit prior to incorporation and after incorporation (6 hrs) Underwriting of shares and Debentures-Calculation of Under writers Liability (4 hrs)
Issue of Rights shares and calculation of value of right (2 hrs) 12 hrs.
UNIT IV
Divisible Profits-Dividend-Issue of Bonus shares (6 hrs) 12 hrs.
Fire Insurance claim
UNIT V
Preparation of final Accounts of Companies. Manufacturing Trading Profit and Loss Account. P&L Appropriation Account And Balance Sheet
1
2 hrs.
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To
tal 60 hrs.
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BOOKS FOR STUDY:
1. B.S.Raman - i) Accounting III (ii) Advanced Accounts
2. R.L.Gupta and Radhaswamy - Advanced Accounts Vol.II
3. Shukla and Grewal - Advanced Accounts.
BOOKS FOR REFERENCE:
1. Jain and Narang - Company Accounts
2. S.P lyengar - Advanced Accounts.
3. Maheshwari S. J. - Advanced Accounting