Course Outcomes (COs):
Course Outcomes |
Learning and teaching strategies |
Assessment Strategies |
On completion of this course, the students will be able to: CO41: Execute accounting for shares and debentures CO42: Determine managerial remuneration and underwriting commission CO43: Prepare financial statements of a company CO44: Prepare Cash flow statement of a company CO45: Estimate the value of goodwill and shares of a company |
Interactive Lectures, Discussion, Tutorials, assignments.
|
Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Individual projects |
• Issue of Right and Bonus shares, Buy Back of Shares
Redemption of Preference Shares
• Introduction, Redemption of Preference Shares,Accounting Treatment
• Profit and Loss Account, Balance Sheet as per Schedule III Part I & II (Division I in detail and Division II only on overview)
• Disposal of Company profits
• Managerial Remuneration: Ascertaining Profit for Managerial Remuneration
• Remuneration to Directors, Remuneration to Managers
Underwriting of Shares and Debentures
• Meaning of Underwriting, Sub Underwriters,
• Firm Underwriting, Underwriting Commission,
• Marked Applications, Calculation of Liability of Underwriters
• Meaning and 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
• Features and Elements of Goodwill,
• Types of Goodwill
• Accounting for Goodwill
• Valuation of Non Purchased Goodwill, Average Profit Method, Super Profit Method, Capitalization of Average Method, Capitalization of Super Profit Method, Annuity Method (Simple problems only)
Valuation of Shares
• Need for Valuation
• Factors Affecting Valuation of Shares
• Methods of Valuation : Assets Backing Method, Yield Valuation Method
SUGGESTED TEXT BOOKS:
• Agarwal, Jain, Sharma, Shah ,Mangal Corporate Accounting Ramesh Book Depot
• Mukherjee A. &Hanif M. Modern Accountancy Tata McGraw Hill
• Jain &Khandelwal Accounting, PareekAjmera Book Company
SUGGESTED REFERENCE BOOKS:
• Porwal L.S., Accounting Theory Tata, McGraw Hill
• Shukla, Grewal, & Gupta Advanced Accounts S.Chand
• Maheshwari S.N ,Advanced Accountancy Vikas Publishing House Pvt Ltd
• Jain S.P &NarangK.L ,Advanced Accountancy , Kalyani Publishers
• Anil, Rajesh MariyappaCorporate Accounting Himalaya Publishing House
E RESOURCES:
• https://www.khanacademy.org/economics finance domain/ap macroeconomics/ap financial sector/financial assets ap/v/bonds vs stocks
• https://web.s.ebscohost.com/ehost/search/basic?vid=0&sid=0c7f189a 083f 49b2 8d14 1018e9b1d9a8%40redis
• https://www.scopus.com/home.uri
• http://www.e-book.com.au/freebooks.html
REFERENCE JOURNALS::
• Business Perspectives and Research
• FIIB Business Review
• Harvard Business Review
• IUP Journal of Accounting Research
• Jindal Journal of Business Research
• Nirma University Journal of Business & Management Studies