Corporate Accounting

Teacher

Ajitav Acharya

Category

Core Courses

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Course Name : Corporate Accounting

Code(Credit) : ABC01(4-2-0)

Course Objectives

  • To understand how to communicate financial information to parties outside the business organization like equity investors, creditors, employees, suppliers and clients.

Learning Outcomes

On completion of this course, learners will be able to:

  • understand the basic concepts of corporate accounting,
  • understand the basic concepts equity share, preference share and debenture,
  • understand the basic concepts and able to interpret goodwill valuation,
  • understand the basic concepts and able to interpret amalgamation,
  • understand the basic concepts and able to interpret reconstruction,
  • be able to interpret final accounts of companies,
  • be able to solve simple cases.

Course Syllabus

Unit 1:  Accounting for Share Capital & Debentures: Issue, forfeiture and reissue of forfeited shares: concept & process of book building; Issue of rights and bonus shares; Buy back of shares; Redemption of preference shares; Issue and Redemption of Debentures

Unit 2:  Final Accounts: Preparation of profit and loss account and balance sheet of corporate entities, excluding calculation of managerial remuneration, Disposal of company profits

Unit 3:  Valuation of Goodwill and Valuation of Shares: Concepts and calculation: simple problem only

Unit 4:  Amalgamation of Companies: Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding inter-company holdings). Internal reconstruction: concepts and accounting treatment excluding scheme of reconstruction

Unit 5:  Accounts of Holding Companies/Parent Companies   Preparation of consolidated balance sheet with one subsidiary company. Relevant provisions of Accounting Standard: 21 (ICAI).

Unit 6:  Banking Companies: Difference between balance sheet of banking and non-banking company; prudential norms.  Asset structure of a commercial bank. Non-performing assets (NPA).

Unit 7:  Cash Flow Statement: Concepts of funds. Preparation of cash flow statement as per Indian Accounting Standard (Ind- AS): 7.

Session Plan

Session 1

Meaning of share, types of shares, accounting for the issue of shares.

http://http://www.ncert.nic.in/ncerts/l/leac201.pdf

http://https://www.youtube.com/watch?v=Ld7XQX6WhKA

Session 2

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    Ajitav Acharya is working as a faculty at at at Centurion University of Technology and Management, Bhubaneswar. He is having more than 10 years of experience in academics and industry. He is currently pursuing his Ph.D. at Utkal University. He has completed his MBA (Finance and Marketing) from Siksha ‘O’ Anusandhan University, MCom and Bcom […]