‘8.com (students admitted from 2016-2017 onwards) 1UCO1 [EORE_INcCORFORATE ACCOUTING | SEMESTER-IV Total Credits: @ Hours Per Week: 5 OBJECTIVES: ‘The subject aims to build the concepts regarding: 1. To give aclear understanding and knowledge to the students in the area of corporate accounting and other related matters 2, To provide the knowledge based on corporate need to have a global perspective and grow accordingly. CONTENTS: UNIT-1 Issue of shares: Par, Premium ane Discount - Forfeiture - Reissue ~ ‘Surrender of Shares- Rights Issue - Underwriting, UNIT -11 Preference Shares: Redemption of Preference Shares. Debentures ~ Issue ~ Redemption: Sinking Fund Method, UNIT =I Final Accounts of Companies - Calculation of Managerial Remuneration- Preparation of Pél. Appropriation accounts and Balance sheet UNIT-IV Valuation of Goodwill and Shares ~ Nature - Sources ~ Factors affecting value of Goodwill - Need ~ Goodwill - valuation ~ Types ~ Average Profit Method - Collection of weighted Average - Super Profit Method ~ Annuity Method - Capitalization method - Shares Valuation - Net asset ‘method - Fair value method, Siememee Ge Sunsecr , Trereee aware Or HOD Uh robo 0. D. OF Comme 1 pepe cekl P . Arte & elnea Colage ‘Colmbatore-set 095, a. J waren‘B.Com (students admited from 2026-2017 onwards) UNIT-V Liquidation of Companies - Modes of Winding up - By Court ~ ‘Voluntary Winding up - By members ~ By Creditors- Statement of Affairs Deficiency a/c Note: The question paper shall cover 20% Theory and 80% Problem, TEXT BOOKS: 1. Reddy TS and Murthy A, 2006. Corporate Accounting (Reprint 2010) Margham Publications Chennai.(UNIT Ito V) 2 Joseph T, 2009, Corporate Accounting vol -1(frst edition) Tata McGraw-Hill Education Pvt ltd, New Delhi. (UNIT'Ito V) REFERENCE BOOKS: 1. hi SP and Nerng K.L, 2004, Higher Corporate Accounting (First exition 2004) Kalyani Publicat 2 Gupta RL aed Rdusemy, 19%, Corporate Accounting (108 revised exition) Sultan chand &sons, New Delhi ms, Chennai a) ) Cw We ot4 a slat een Srecere ol resme meer oe a x ©. D. OF commence 1 Dep bakhe pres 2. 3 Sart