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Bharathidasan University B. Com 5th Semester CORE COURSE - VII CORPORATE ACCOUNTING Syllabus under 2010 - 2011
| University Name | Bharathidasan University |
| Programme | UG-Management and Commerce - Affiliated |
| Course / Department | B. Com |
| Semester | 5th Semester |
| Regualtion | 2010 - 2011 |
| Subject /Course Code | CORE COURSE - VII |
| Subject Name | CORPORATE ACCOUNTING |
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| CORE COURSE - VII CORPORATE ACCOUNTING Syllabus for B. Com 5th Sem - Bharathidasan University |
CORE COURSE - VII - CORPORATE ACCOUNTING
UNIT - I
Company accounts - introduction - legal provisions regarding issues of shares, applications, allotment, calls, forfeiture, re-issue, premium and discount - accounting entries.
UNIT - II
Issue and redemption of debentures and preference shares
UNIT - III
Amalgamation, Absorption, nature of purchase - nature of merger, external and internal reconstruction of companies.
UNIT - IV
Holding companies account - Consolidation of balance sheet (excluding inter company Owings, cross holdings, chain holding).
UNIT - V
Final accounts of banking companies(new format) and Insurance companies(new format).
Theory: 25% Problem: 75%
Text Books Recommended:
1. Advanced Accountancy by M.C.Shukla and T.S.Grewal - S.Chand & Co.,
2. Advanced Accountancy by R.L. Gupta and radhaswamy - Sultan Chand & Sons.
3. Advanced Accountancy by Jain and Narang - kalyani Publishers
4. Advanced Accountancy by Arulanandam and Raman - Himalayan Publishers.
5. Corporate Accounting by Dr.P.C.Tulsian - S.Chand & Co.,
6. Advanced Accountancy by R.S.N.Pillai, Bhagavathi and S.Uma - S.Chand & Co.,
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