Course Outcomes (COs):
Course Outcomes |
Learning and teaching strategies |
Assessment Strategies |
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On completion of this course, the students will be able to: CO42: Develop the basic knowledge of Companies and its Shares and skill to prepare the final accounts of the company. CO43: Understand the methods of valuation of goodwill and shares. CO44: Distinguish between Profit and Loss of Prior period of Incorporation and Post period Incorporation in case of Company. CO45: Analyze comprehensive understanding of the advanced issues in accounting for assets, liabilities and owner’s equity. CO46: Evaluate the ability to prepare consolidated accounts for a corporate group. Understand and analyze the principles of accounting for investments. |
Interactive Lectures, Discussion, Tutorials, assignments.
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Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Individual projects |
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Accounting for shares:
Redemption of Preference Shares and Buy Back of Shares:
Preparation of Financial Statements
Valuation of Goodwill
ESSENTIAL READINGS:
SUGGESTED READINGS:
E RESOURCES:
JOURNALS:
Note The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless