Ranchi University, Jharkhand, General Semester 3, Corporate Accounting Syllabus

                                                                                         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.