PART A INTRODUCTION Program Diploma Class : B.Com Second year Session 2022-23 Subject: Commerce 1 Course Code C2-COMAIT 2 Course Title CORPORATE ACCOUNTING 3 _ | Course Type Major 4 _| Pre-requisite Not required 3 | Course After completion of the course, learners will be able to: Learning 1. An understanding of the regulatory environment in which the Outcomes companies are formed and operate Corporations Act and Accounting Standards for a company. etc.) using online software. India. 2. A solid foundation in accounting and reporting requirements of the 3. Describe the rationale, merits, and demerits of issuing bonus shares 4. Prepare financial statements (Profit & Loss Account, Balance Sheet, 5. Prepare balance sheet after Internal Reconstruction of company; 6. Analyse the case study of major amalgamations of companies in 7. Describe the process of e-filing of annual reports of companies, 6 | Credit Value _]6 7 | Total Marks | Max marks: 30+70 Minimum Passing Marks : 33 PART B: CONTENT OF THE COURSE Total No. of Lectures 90 NO.OF uNir Topic LECTURES | |Share: meaning, types, Issue, Forfeiture, Re-issue of shares ,| 15 Redemption of Preference shares, Corporate Social Responsibility. 2 | Debenture : meaning, types, Issue and Redemption of Debentures, Profit| 15 Loss Account and Balance Sheet of the Company (in brief), 3° | Calculations of Profit and loss prior and post incorporation, Liquidation | 15 of company, Accounting for liquidation of companies. 4 | Goodwill : Concept, types, characteristics/Nature, Valuation of Goodwill, | 15 Valuation of shares. 5 |Meaning of Holding and Subsidiary Company, preparation of| 15 Consolidated Balance sheet of a holding company with one subsidiary company. 6 Accounting for Merger as per AS 14, Internal Reconstruction of al 15 company as per Indian accounting Standard 14PART C- LEARNING RESOURCES. sn. Author Book title publisher city 1. |Mohamed Hanif, | Corporate Tata Megraw-hill Mukherjee Accounting | Publishing Company | New Delhi Amitabha Limited 2 |ShuklaaM.C. | Advance S. Chand &compny Ltd. [New Delhi and Grewal ‘Accounting 3. |[RLGUPTA& ~~ |Corporate |” Sultan chand and sons | New Delhi RADHASWAMI | Accounting 4 | Maheshwary&M [Advanced | Vikas Publication House | New Delhi aheshwary Accounting 3 | S.Plyengar Advanced | Sultan chand and sons | New Delhi Accounting 7 | MariyappaAnil,R (Corporate Himalya Publishing | New Delhi ajesh Accounting _ House 8 | Agrawal ‘orporate Ramprasad and sons | Bhopal DrMahesh Accounting 9 | Agrawal Dr. fanagement | Ramprasadand sons | Bhopal Mahesh. Accounting 10 |Dr.karimand Corporate wade afeatbert aT Drkhanuja Accounting _ 12 [Agarwal Mangal Corporate RBD Publishing house | Jaipur Shah - Sharma _| Accounting Digital “| https://collegetutor.net/notes/Corporate_Accounting_Studynama full_notes Platform https: /ionlinecourses. swayam?.a0,in/nou21_em74/preview https://nptel.ac.in/eourses/110/105/1 10105083) httphttps:// www. icsi.edu/media/webmodules/Corporate%20and%20Management¥2 OAccounting.pdf htips://www.distanceeducationju.in/pai/B.Com®20Corporate%20Accounting%20S emester-III%20BCG-301%20(2021).pdf. hutps://www.researchgate.net/publication/260672392_Corporate_ Accounting Vol_I PARD D: ASSESSMENT AND EVALUATION S.N EVOLUTION METHOD MARKS: ‘lass test (objective type or descriptive)& 30 [Assignment and presentation of Assignment University Examination 70 Gontedrst (PROF.PAVAN MISHRA) Chairman Central Board of Studies (Commerce) Department of Higher Education Govt. of M.P.Wa : 2022-23 faz 4 | Tera ate C2-COMA1T 2| Terma ott fone sate 3| aroma Faz, we 4| yaar wet 5 ream srerae Ft | rama er aes arg, Prearsf sere zi aftafeeat 1, Paper araracn ft ane fait aafeat aad & aie darfers att & 2. frre afta oie tran arrat At aaa ate fener araeersarsit aT a ate see mz ‘acta ae, aft) are Fe 5. ert ® state guitar are eta ae tare Fe; 6. are raft ser aetore ea eEt ar PROTeL 7. raft ot as RaTE Ere a a aT EL 3. um ahertt & erg atte Ara ore ae ste, TT ste ae aT ah 4. aiftered atvetae ar soar ace Pata freer (wre site ert arm, o wear 06 7 | Be aftr: 30470 area Stat az: ama — Teame # fava seq ara 4 ga de 90 wre fav ft eT 1. aiat at ad, waz, Peinageo, | qaferes, qaiftrertt sieir ar citer, fenfta arnt seca 15 eure ar rd, rare, Paster ws site, aoe ar ara are ara gar Page sed ua frac (Fare A) wart & yd ut sea ara ate arf At von, eet ar ofeararoa, aafrat & ofan & fare Sata venta Ff saarem, sare, faearerat, erie ar yeaa, ater aT eae ard we wera oot ar od, rare eh er aaa Page dare eer Uh wert aT aredta Satara 14} agar daft ar afferent | att H aia aftater ae aredta tar are 14 4 aqATTUna. sri seas HATE N. [ Author Book title Publisher 1, | Mohamed Hanif, Mukherjee | Corporate Tata Megraw-hill Publishing Co| *_| Amitabha Accounting Limited 2.__| Shuklaa M.C. and Grewal Advance Accounting |S. Chand &compny Ltd. 3, | RLGUPTA& Corporate Sultan chand and sons *_ | RADHASWAML Accounting 74,_| Maheshwary&Maheshwary | Advanced Vikas Publication House £ Accounting 5, | SPalvengar ‘Advaneed Sultan chand and sons Accounting _ 6._| MariyappaAnil, Rajesh [Corporate Accounting | Himalya Publishing House 7, | Mohamed Hanif, Mukherjee | Corporate Tata Megraw-hill Publishing Col Amitabha Accounting Limited 8. Dr. Shailendra K. Bharal, Dr. (Corporate Accounting gra Book International Agra Jitendra Ahirrao, 9. [sta Seat frie dale aia aaa Ga Lae TO, [Frere she sha wea Fria ae area Teas ATE Ll. [shat forty saree niger waa SATS 12, | Agrawal DrMahesh ‘orporate Accounting | Ramprasad and sons Bhopal ‘Suggestive digital platforms, web links: 1. httos://www.uou.ac.in/sites/default/files/sim/HM-402.pdf 2. https://ebooks.Ipude.in/management/bba/term_5/DMGT304_EVENT_MANAGEMENT. odf 3. httos://ncert.nic.in/textbook/pdf/lehe209.pdf 4 httosy i t-mgt-260214.pdf 5, http://www. jaincollege.ac.in/jecvvp/pdf/Principles-of-event-management-BCom-IV-Sem.oc' ants - qa Pea afirarrata- 100 aaa auras aerate (ATE) aria 30 featterecta tear aria 70 I's aoe (PROF.PAVAN MISHRA) Chairman Central Board of Studies (Commerce) Department of Higher Education Govt. of M.P.PART A - INTRODUCTION Program: Certificate /Diploma/ Degree | Class : B.Com Second year ‘Session 2022-23 Subject ‘Commerce 1 | Course code @2-COMAIT 2 | Course Title Cost Accounting 3__| Cowise Type: Major 4 _| Prerequisite No 5 | Course Learning | This subject of cost accounting is very important to make the student of Outcomes (CLO) | commerce subject self-reliant, students from its study :- 1. know the principles, concepts, benefits, utility of cost accounting 2. Inthe event of setting up your own industry, being self-sufficient in cost accounting, you will be able to acquire knowledge of the methods of ‘material issue, control and labor payment. 3, Will be expert in finding out unit cost, finding tender price, finding contract cost and finding profit 4, Develop decision making ability through marginal cost analysis, standard cost analysis 5. Will be able to get employment as a cost analyst in small, big business houses. 6 | Credit value 06, 7_| Total marks Maximum Marks : 30 +70. Minimum Passing Marks : Total Number of Lectures- 90 PART-B : COURSE CONTENTS ROMBERO luwr Toric eae 0 T | Cost : Meaning , Concept and Classification, Element of Cost, Nature and 18 Importance , Material Costing :Methods of valuation of material issued, Concept ,and material control and its Techniques . Labour Costing Methods of Wages Payment 2 | Unit Costing : Preparation of Cost Sheet and Statement of Cost 8 (Including calculation of Tender Price) , Overhead Costing :Overhead costing (including Calculation of machine hour rate ) 3 | Contract and Job Costing 8 Operating Costing (Transport Costing) 4 Process Costing (Including Inter Process Profit and Reserve) Reconciliation of Cost 18 and Financial Accounts. 5 | Marginal Costing-Profit-Volume Ratio, Break-even Point, Margin of Safely, | 18 Application of Break-even Analysis. Standard costing and Variance Analysis(Material and Labour only) Keyword / Tags: st, Material Costing, Unit Costing, Contract and Job Costing, Process Costing, Marginal Costing.PART : C- RECOMMENDED STUDY RESOURCES, City Author Subject Publication Maheshwari SN. | Advance Problem and Solution in Cost | S.chand New Delhi Accounting Tulsian P.C. Practical Costing Vikas Publishers New Delhi ‘Arora, MN) Cost and Management Accounting | Himalya Pub. Nagpur Dutta Cost Accounting : Principles & Practice | Pearson New Delhi ‘Agrawal dr Mahesh Cost Accounting Ramprasad & sons Bhopal Dr sanjay Mehta / Pro Cost Accounting evi Ahilya Prakashan Indore Mukesh bramabhatta| of. M.L. Agarwal & Dr. Cost Analysis and Control Sahity Bhavan ‘Agra K.L. Gupta Suggestive digital platforms, web links: 1. https://iemai.in/upload /Students/Syilabus2016/Inter/Paper-8-New, 2. huupsi/drive.google.com/file/d/ Iz2SNsq0ANSBIC-kvEfeMV0gxZCwso0QUC/view?showad=true 3. http://www.universityofcalicut.infc /BComCoreCostAccounting_on' 12016.pdf 4.http://cbseacademic.nic.in/web_material/Curriculum/Vocational/2018/Accounting%20and%20Taxati on/Cost%20Accounting%20class%20XI.pdf 5, https://mdu.ac.in/UpFiles/UpPd fF iles/2020/Jan/Advanced%20Cost%20Accounting-Final.pdf PAR’ )- RECOMMENDED EVALUATION ‘Maximum marks - 100 ‘Continuous Comprehensive Assessment (CCE) __| Total Marks- 30 University exam Total Marks = 70 stro (PROF.PAVAN MISHRA) Chairman Central Board of Studies (Commerce) Department of Higher Education Govt. of M.P.orm yore arian: fect, war. A, ata, fata ave ‘WA: 2022-23 aa arforer t [rere | C2-CoMaAgT 2 [wera fea | oRer chalet 3 | atta rare ‘ar 4 [eater ae S| araem ares | area Seats or ag fara arfoioa aaa are Al areas aaa aC age safer nerd tam @ eat cera rar 1, arratatas & Raia, veered, ara, soar or aT 2, ara Seite earftta wer A Peale # ara cates & areas dre aT fe, Fier ot ae rar teehee are Ta a aT 3, caré ana Paarr2ee eee ara ee, Ser ae ara oT a are are Prater we 4. ftata aera Pager, garg aria Paar a Pekar erwar at efi ae TT 8. ae, as areenfteererd a ara Pages & wo Corre ore ae ET 6 | aReqr 6 7 | eae afrrae ae: 30470 aaa Sat ath BS ara at: Tera At aft STA Ht Hat PST: 90 wt Pe aa 1 [ama = of, saan cd teen ama S am, wg wd nea, amdl|ie vi geet aeeid, sat amt Seiea, wags arena a veltai| 2 [soe cio Sales, co oa vd ora feat at Pete (ater aes a [ie aera afta) soRe aains Getta da ee Bt oa afta) 3 [tar te sued om cute, Gua aia Salsa @Raea ama) Te 4 [oie Saies, Gree via ont cd dea afta) aia Gal a fede 18 oat A free 8 | alata corer catieat-cai—ana sigue, wanes eg, vier, wate [ie Rector Belton vara Sat ud eee fester pep sah ai arr at aires & dare im. | tee Gee or iter eRe Tee 1 STOR Ue sree Ua Ta] Aa Aalst ges eT TT | SRT 2. | SIs. TE RET TaRSTH Oise RT FRIeceH 3._| Carat ae Are ara caer a gw fear wa 4 = ae aTaTt ATs HHT TIRAT_Ufeete Sr wa 5. | ae. Fart, Scie | end eee ARG User SA rR 6. Tass URoaa eeiet Sa Ge eet | ars 7. | SF weer srraret wo reat waves ws Ba atureSuggestive digital platforms, web links: https://nptel.ac.in/courses/1 10/105/110105083/ htps://onlinecourses.swayam2.ac. in/nou21_cm14/preview hitps:/mdu.ac.in/UpFiles/UpPatFiles/2020/Jan/Cost"420Accounting®%20(1),pdf https://dreamlife24.com/cost-accounting-notes-for-b-com-2nd-year-pdf/ hutps://wwwpdffiles.in/cost-accounting-notes-hindi-pdf-download! hhttpsi//epustakalay.com/book/56991-cost-accounting-by-h-c-mehrotra/ http://assets.vmou.ac.in/BCO8.pdf amt - qRifta Feat sia isi 100 ‘Ted oe Fates kg) Pascal 30 [feafeenctia weit pain 70 e shoe (PROF.PAVAN MISHRA) Chairman Central Board of Studies (Commerce) Department of Higher Education Govt. of M.P.