Corporate Accounting - Practical

Paper Code: 
24CATG214
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

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This course will enable students to gain practical knowledge of company accounts and their application in different practical situations

 

 

Course Outcomes: 

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Course

Learning outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course title

24CATG214

Corporate Accounting – Practical (Practical)

 

CO55: Develop the skill to analyze Comparative Financial Statements

CO56: Develop an understanding to analyze Common Size Financial Statements

CO57: Prepare and interpret Cash flow statements

CO58: Examine various methods of valuation of goodwill

CO59:  Implement various methods of valuation of shares

CO60: Contribute effectively in course-specific interaction

Approach

in

teaching:

Interactive

Lectures,

Discussion,

Tutorials,

Reading assignments; Solving

Questions.

 

Learning

activities

for the

students:

Self-learning

assignments, Effective

questions,

Seminar presentation.  

Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects.

 

6.00
Unit I: 
Comparative Financial Statements:

● Case study on Comparative Financial Statements i.e Income Statement & Balance Sheet.

6.00
Unit II: 
Common size Financial Statements:

● Case study on Common size Financial Statements i.e Income Statement & Balance Sheet.

6.00
Unit III: 
Cash Flow Statement:

● Case studies on Cash Flow Statement
● Select a company, compare its cash Flow statements for two years, analyze and give comments for the changes observed in various items

6.00
Unit IV: 
Computation of Goodwill :

● Case Study on Computation of Goodwill
● Apply various methods for valuation of goodwill

6.00
Unit V: 
Valuation of Shares :

● Case Study on Valuation of Shares
● Apply various methods for valuation of shares

Essential Readings: 

● Gupta, R.L. & Gupta, V.K. Financial Accounting. Sultan Chand & Sons
● Mukharjee, A., Hanif, M. Modern Accountancy. Tata Mc- Graw-Hill

References: 

Suggested Readings:
● Jain. Khandelwal & Pareek. Financial Accounting. Ajmera Book Company

e-Resources
https://web.s.ebscohost.com/ehost/sea rch/basic?vid=0&sid=0c7f189a-083f-49b2-8d14-1018e9b1d9a8%40redis
https://www.scopus.com/home.uri
http://www.e-book.com.au/freebooks.htm
https://www.doaj.org/
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
● Oorja
● The Chartered Accountant
● The ICFAI reader
● The Indian Journal of Commerce
● Vikalpa: Journal for Decision Makers

Academic Year: