Syllabus of CORPORATE ACCOUNTING for B.Com. - Part II



REVISED SYLLABUS FOR Courses of Reading For B.Com. for Academic Year 2006-2007 and onwards

B.Com. - Part II

Paper - VII


Duration : 3 hrs. Max. Marks: 75

Lectures: 75

Objective: To make the student familiar with corporate accounting procedures.


(i) Accounting for share capital – Issue, forfeiture and Reissue of forfeited shares.
(ii) Redemption of preference shares including buy-back of equity shares.
(iii) Issue and Redemption of Debentures
24 Lectures
Unit- II
Final Accounts of Limited Liability Companies: Preparation of Profit and Loss Account,
Profit and Loss Appropriation Account and Balance Sheet in accordance with the
provisions of the existing Companies Act (Excluding Managerial Remuneration).
12 Lectures
Unit- III
(i) Accounting for Amalgamation of Companies with reference to Accounting
Standard-14 issued by the Institute of Chartered Accountant of India (excluding
inter-company transactions and holdings).
(ii) Accounting for Internal Reconstruction (excluding preparation of scheme for
internal reconstruction).
15 Lectures
Cash Flow Statements: Meaning, Usefulness, Preparation of a cash flow statement in
accordance with Accounting Standard 3(Revised) issued by the Institute of Chartered
Accountants of India. (only indirect method), Limitations of cash flow statement.
12 Lectures

Financial Statements Analysis: Meaning and objectives, Techniques of Analysis, Ratio
Analysis: Advantages, significance and limitations - Liquidity Ratios: Current Ratio,
Acid Test Ratio. Solvency Ratios: Debt-equity Ratio, Capital gearing Ratio, Interest
Coverage Ratio, proprietary ratio. Profitability Ratios related to sales: Gross profit Ratio,
Net Profit Ratio, Operating profit ratio, Profitability Ratios related to investments: Return
on total assests (ROTA), Return on investment (ROI), Return on equity (ROE), Return on
equity share holders fund, EPS, DPS and Price – earning ratio. Activity Ratios: Stock
turnover Ratio and Debtors turnover Ratio.
12 Lectures
Suggested Readings:
1. J.R. Monga, , Fundamentals of Corporate Accounting, Mayoor Paperbacks c/o K.L.
Malik and Sons Pvt. Ltd, 23 – Darya Ganj, New Delhi.
2. R.L Gupta, and M Radhaswamy, Corporate Accounting, Sultan Chand and Sons,
New Delhi.
3. M.C., Shukla, T.S. Grewal and S.C. Gupta, Corporate Accounting, S. Chand and
Co., New Delhi.
4. Ashok Sehgal and Deepak Sehgal, Advanced Accounting, Volume II, Taxmann,
New Delhi.
5. S.N. Maheshwari, and S.K. Maheshwari, Corporate Accounting, Vikas Publication,
New Delhi.
6. Nirmal Kumar Gupta, Corporate Accounting, Sahitya Bhawan, Publishers and
Distributors, 2005.
7. S.P. Jain and K.L. Narang, Advanced Accounting, Kalyani Publishers, New Delhi.
8. R. L. Gupta, and M. Radhaswamy , Advanced Accountancy, Vol.-II, Sultan Chand
& Sons, New Delhi.
9. Mukherjee and Hanif, Corporate Accounting, Tata McGraw Hill, New Delhi.

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