Corporate Accounting
Unit I: Accounting for Share Capital and Debentures
Issue, forfeiture and reissue of forfeited shares – concepts & process of book building. Issue of rights and bonus shares.
Unit II: Final Accounts
Preparation of Profit and loss account and balance sheet.
Unit III: Valuation of Goodwill and Valuation of Shares
Concept of calculation – Simple Problem Only.
Unit IV: Amalgamation of Companies
Concepts and Accounting treatment as per Accounting Standard: 14 (ICAI) (excluding inter company holdings), Internal Reconstruction.
Unit V: Accounts of Holding Companies/Parent Companies
Preparation of consolidated balance sheet with one subsidiary company, Relevant provisions of Accounting Standard: 21(ICAI).
Unit VI: Cash Flow Statement
Concepts of Funds. Preparation of cash flow statement as per Accounting Standard(AS): 3(Revised)(ICAI): Indirect method only.
financial Management
Unit I:
Financial Management : Nature, Scope and Objective, Profit Maximisation Vs. Wealth Maximisation, Time Value of Money- Compounding and Discounting concept, Risk and Return
Unit II:
Capital Budgeting Process, Cash Flow Estimation, Payback Period Method, Accounting Rate of Return Method, Net Present Value (NPV), Internal Rate of Return (IRR).
Unit III:
Cost of Capital and Financing Decisions: Sources of Long term Financing Estimation of Components, Components of Cost of Capital, Methods of calculating cost of equity capital, Cost of Retained Earnings, Cost of Debt and Cost of Preference Capital
Capital Structure: Determinants, Theories of Capital Structure (Net Income, Net Operating, MM Hypothesis, Traditional Approach), Determinants of Capital Structure.
Unit IV:
Dividend Decision: Theories for Relevance and Irrelevance of Dividend Decision for corporate valuation, Cash and Stock Dividends, Dividend policies in practice.
Unit V
Working Capital Decisions: Concept of working capital, Factors affecting Working Capital, Sources of short term finance, working capital estimation, Brief Introduction of Cash management, Receivables Management, Inventory Management and payables management.
Company Law
Unit I: Introduction
Characteristics of a company; lifting of corporate veil; types of companies including one person
company, small company, associate company, dormant company and producer company, illegal
association, formation of company.
Unit II: Documents
Memorandum of association and its alterations, articles of association and its alterations prospectus -
shelf and red herring prospectus, misstatement in prospectus, issue, allotment and forfeiture of shares,
calls on shares, issue of sweat capital, employee stock option, issue of bonus shares, transfer and
transmission of shares, buyback.
Unit III: Management
Classification of directors, director identification number (DIN); appointment; removal of directors ,
powers and duties; nomination and remuneration committee.
Unit IV: Company Meetings Meeting of
shareholders and board; types of meeting, convening and conduct of meetings, Requisites of a valid
meeting – notice, agenda.
Unit V: Dividends and Audit
Provisions relating to payment of Dividend, Provisions relating to Books of Account, Provisions relating
to Audit, Auditor’s Appointment, rotation of auditors, auditor’s report
Unit VI: Winding Up
Concept and modes of Winding Up, appointment of liquidator
ELEMENTARY COMPUTER APPLICATION SOFTWARES
A. INTRODUCTION TO COMPUTER SYSTEM
Basic Computer Concept
Computer Appreciation - Characteristics of Computers, Input, Output, Storage units, CPU, Computer System.
Input and Output Devices
Input Devices - Keyboard, Mouse, joystick, Scanner, web cam,
Output Devices- Soft copy devices, monitors, projectors, speakers, Hard copy devices, Printers – Dot matrix, inkjet, laser, Plotters. (4 lectures)
Computer Memory and Processors
Memory hierarchy, Processor registers, Cache memory, Primary memory- RAM, ROM, Secondary storage devices, Magnetic tapes, Floppy disks, hard disks, Optical Drives- CD-ROM, DVD-ROM, CD-R, CD-RW, USB Flash drive, Mass storage devices: USB thumb drive. Managing disk Partitions, File System. Basic Processor Architecture, Processor speed, Types of processor.
Numbers Systems and Logic Gates
Decimal number system, Binary number system, Octal number system, Hexadecimal number system, Inter-conversion between the number systems. Basic Logic gates-AND, OR, NOT, Universal logic gates- NAND, NOR
Computer Software
Computer Software- Relationship between Hardware and Software, System Software, Application Software, Compiler, Names of some high level languages, Free domain software.
Internet & its uses
History of Internet, WWW and Web Browsers: Web Browsing software, Surfing the Internet, Chatting on Internet, Basic of electronic mail, Using Emails, Document handling, Network definition, Common terminologies: LAN, WAN, MAN, Node, Host, Workstation, Bandwidth, Network Components: Severs, Clients, Communication Media. Wireless network
Operating system-Windows
Operating system and basics of Windows, The User Interface, Using Mouse and Moving Icons on the screen, The My Computer Icon, The Recycle Bin, Status Bar, Start and Menu & Menu-selection, Running an Application, Windows Explorer Viewing of File, Folders and Directories, Creating and Renaming of files and folders, Opening and closing of different Windows, Windows Setting, Control Panels, Wall paper and Screen Savers, Setting the date and Sound, Concept of menu Using Help, Advanced Windows, Using right Button of the Mouse, Creating Short cuts, Basics of Window Setup, Notepad, Window Accessories
B. MICROSOFT OFFICE 2007 AND LATEST VERSIONS
Word Processing
Word processing concepts: saving, closing, Opening an existing document, Selecting text, Editing text, Finding and replacing text, printing documents, Creating and Printing Merged Documents, Character and Paragraph Formatting, Page Design and Layout. Editing and Checking. Correcting spellings. Handling Graphics, Creating Tables and Charts, Document Templates and Wizards, Mail merge and Macros.
Microsoft Excel (Spreadsheet)
Spreadsheet Concepts, Creating, Saving and Editing a Workbook, Inserting, Deleting Work Sheets, entering data in a cell / formula Copying and Moving from selected cells, handling operators in Formulae, Functions: Mathematical, Logical, statistical, text, financial, Date and Time functions, Using Function Wizard. Formatting a Worksheet: Formatting Cells changing data alignment, changing date, number, character or currency format, changing font, adding borders and colors, Printing worksheets, Charts and Graphs – Creating, Previewing, Modifying Charts. Integrating word processor, spread sheets, web pages. Pivot table, goal seek, Data filter and scenario manager
Microsoft Power Point (Presentation Package)
Creating, Opening and Saving Presentations, Creating the Look of Your Presentation, Working in Different Views, Working with Slides, Adding and Formatting Text, Formatting Paragraphs, Drawing and Working with Objects, Adding Clip Art and other pictures, Designing Slide Shows, Running and Controlling a Slide Show, Printing Presentations. Creating photo album, Rehearse timing and record narration. Master slides.
Reference Books
Nishit Mathur, Fundamentals of Computer , Aph publishing corporation(2010)
Misty E. Vermaat,.Microsoft word 2013 1st Edition (2013).
Satish Jain, M.Geeta, MS- Office 2010 Training Guide, BPB publication (2010)
Joan Preppernau, Microsoft PowerPoint 2016 step by step, Microsoft press(2015)
Douglas E Corner, The Internet Book 4th Edition, prentice –Hall(2009)
Faithe wempen, word 2016 in depth 1st edition, que publishing(2015)
Steven welkler, Office 2016 for beginners, Create Space Independent publishing Plateform (2016)