Professional Documents
Culture Documents
BC404 Total
L T P Credits
Corporate Accounting Marks
3 0 0 3 100
Learning Objectives:
After completion of this course, the student will be able to
To understand the issues related to share capital and debentures.
To have a better understanding about Amalgamation and Internal Reconstruction
To acquaint with process of preparing cash flow statement
To develop reasonable expertise in Analysis of Financial Statement.
Unit I Accounting For Meaning and Importance of Corporate Accounting, Issue and Forfeiture 12Hrs
Share Capital Of shares, Redemption of shares, Underwriting and lien on shares,
Accounting for Buyback of shares Issue of Debenture and Its classification, Different
Debentures terms of issue of debenture, Redemption of debenture
Unit II Accounting For 11 Hrs
Amalgamation and Forms of amalgamation and its motive, Types of Amalgamation, Methods
Internal Of amalgamation, Internal reconstruction and its accounting treatment,
reconstruction Difference between internal and external reconstruction
Unit III Cash flow Meaning and importance of cash flow statement, operating Activity, 11 Hrs
Statement Financial activity, Investing Activities, Indirect method of cashflow
statement
Unit IV Financial 11 Hrs
Statements Ratio analysis its meaning, advantages and disadvantages, Types of
analysis ratios, Interpretation of ratio, Common size statements, Trend analysis
Total 45 Hrs
Learning Outcomes :
By the end of the course students will be able to
CO1 Understand the concepts of Corporate Accounting
CO2 Understand and apply concepts of Share Capital and Debentures
CO3 Develop the ability to deal with Amalgamation and Internal Reconstruction
CO4 Understand complexity of Cash Flow statement and preparing under two methods. .
CO5 Develop the ability regarding Financial statement Analysis in context of profitability statement
CO6 Develop proficiency in Financial statement Analysis in context of Balance Sheet