Corporate and Management Accounting - II

Paper Code: 
BCS 314
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

To acquire knowledge and understanding of the concepts, principles and practices of company accounts and auditing in accordance with statutory requirements.

9.00
Unit I: 

An Overview of Cost: Importance and relevance of Cost Accounting; Material Cost,

Labour Cost, Direct Expenses and Overheads, Cost Sheet.

Cost Accounting Records & Cost Audit under Companies Act, 2013

 

9.00
Unit II: 

Budget, Budgeting and Budgetary Control:

Preparation  of  various  types  of  Budgets;  Budgetary  Control  System;  Zero  Based

Budgeting; Performance Budgeting

Ratio Analysis: Financial Analysis through Ratios

Cash Flow Statement

 

9.00
Unit III: 

Management Reporting (Management Information Systems):

Decision Making Tools: Marginal Costing; Transfer Pricing

Valuation Principles & Framework: Conceptual Framework of Valuation, Valuation

rules; Valuation of securities or financial assets; Approaches of Valuation - Assets

Approach,  Income  Approach;  Market  Approach;  Registered  Valuer;  IND  AS

Valuation

 

9.00
Unit IV: 

Valuation of Shares, Business and Intangible Assets:

Regulatory Valuations; Companies Act; Insolvency and Bankruptcy

Code; Income Tax Act; SEBI law; FEMA and RBI guidelines

Accounting for Share based payments (Ind AS 102)

 

9.00
Unit V: 

Business and Intangible Assets:

Methods of Valuation :

Net  Assets  Valuation:  Relative  Valuation  (Comparable  Companies/Transactions);

Discounted Cash  Flow Valuation; Other Methods

 

References: 
  1. Study Material Published by ICSI
  2. Scanner-ArunKumar(ShuchitaPrakashans(P) Ltd)
  1. Modern Accountancy- A Mukherjee& M Hanif (Tata Mc Graw Hill
  1. Company Accounts-R.L Gupta & M Radhaswamy(Sultan Chand & Sons)
  1. Accounting Theory-L.SPorwal (Tata,Mc Graw Hill)
  1. Advanced Accounts-Shukla, Grewal, Gupta (S.Chand)
  1. Advanced Accountancy-S.N Maheshwari (Vikas Publishing House Pvt Ltd)
  1. Advanced Accountancy- S.P Jain& K.L Narang , (Kalyani Publishers)
  1. Corporate Accounting: Anil, Rajesh Mariyappa( Himalaya Publishing House)
  1. Fundamentals of Corporate Accounting; J.R Monga (MayoorPaperbakcs A-95 Sector 5, Noida

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 and cordless

Academic Year: 
2018-2019
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