° KLE Society's Law College CORPORATE ACCOUNTING M Semester B.Com LLB 2018-19 2 Clabba VS T dan B.lomhce ’ Objective of the study: The objective of the subject is to enable the students to have a comprehensive awareness about provisions of the Complany's Act and Corporate Accounting. Modules/U No. of ee a Topic Hours. | Method of Teaching Readings/ Supplementary Reading | Unit Outcomes Assignments Students are able to Meaning - Underwriting Commission- understand the JUNIT—1 - JUnderwriter - functions - Advantages Lecture with PPT IM Hanif and A Mukherjee - jimportance of lunder- of Underwriting, Types of (only Theory) & [Anil Kumar 5 10 ing Corporate Accounting SP |Underwriters and the writing of [Underwriting - Marked and Problems and ICorporate Accounting lain - Corporate Accounting |way to calculation shares [Unmarked applications- Problems. solutions F Underwriter commission. Meaning of Shares, Types of Shares - Preference Shares and Equity Shares - ference Shares and Equity Shares Students are able to Debentures - Issue of shares at Par, at berarrnya ieoraeneerta JUNIT=I1 |Premium, at Discount, Pro-rate and KL br. TV Raju and Dr. K (only Theory) & meaning of Shares Issue of allotment: Journal entries and Bank | 10 Narang - Corporate |Sheshamurthy- Problems and Jand the types of, shares account - Preparation of Balance JAccounting. lAccountancy 5 Solutions Shares and the Sheet in the vertical form calculations. CREE —- a aeee eee ee ener EaEEETE } The students are Meaning - Calculation of Sales ratio - thought with pre and Ks expenditure Ascertaiament ofPre- | 2 - |(0nWvTheory) & |S Maheshwari- [Maheshwari and Sharad K [Ue noun oe i profits by preparing Profit and Loss Solutions Accounting, business person while |Account and Balance Sheet in the purchasing an lgoodwill - factors influencing the value of good) methods of value Junir—iv_ |Pvereee Profit method, capitalisation Lecture with PPT SN Maheshwari, Suneel K fimportance of the Valuation |0f Super Profit method and annuity (only Theory) & Anil Kumar - Maheshwari and Sharad K |valuation of Goodwi lof Goodwin Method “Problems. Meaning of 16 problems and Corporate Accounting|Maheshwari-Corporate __|and Shares at the land Shares |Valuation of Shares: need for Solutions laccounting time of purachasing.Statutory provisions regarding preparation of company final accounts -treatment of special items tax deduction at source - advance payment of tax - provision for tax - Students Know about the way ‘Shukla and Grewal - lunit-v Lecture with PPT Company. [22Preciation- interest on debentures meena: = seamed anil Kumar-Corporate _|th@ company final : dividends -rules regarding payment | 12 ‘Accountancy, |accounts are Final Problems and [Accounting Accounts |! dWvidends - transfer to reserve - eae |S N Maheshwari - |maintained / preparation of profit and loss account Financial Accounting Prepared as per the land balance sheet in vertical form (as Inew patron. per 2011 revised format) Revision 5__ [unit wise [Discussion of OP 5 [Previous year question Papers ] No. of Teaching Hrs 70 No. of Students Presentation- 3 No. of Library Hrs- 1 No. of Hand-Outs: 3 No. of Assessment Hrs- 3 No. of writing exercises: 6 No. of Hrs. for revision and Question Paper Solving 3 No. of Case Studies: Nil No, of documentaries to be screened: 1 Service Learning (if any) i Guest Lectures {if any) 1 ‘Any Links: Course Outcome: Industry/Professional Ski Human Values: ch oll KLE Society's Law College, Ban q Studying Corporate Accouting for the Students of Commerce Graduate is very tmportant to understand the realworld of Corporates those who deals with Shares, investments, Denentures etc, Business is all about Prof To understand what is Bu: investments, Calculations and dealing with Losses ness, Profits & Loss and the value of ethics in business. Acad wgtginator ofringipal in cadet Gniats Pe" KLE. seek ‘Law College Internal Quality Assurance C Sir M, Visheweshwariah Layout Bengaluru-560 091