Higher Accounting - Practical

Paper Code: 
24CATG512B
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

Course Outcomes (COs):

Course

Learning outcome

(at course level)

Learning and teaching strategies

Assessment Strategies

Course Code

Course title

24DATG512B

Higher Accounting – Practical (Practical)

 

CO175: Evaluate Internal reconstruction of companies

CO176: Analyse case related to merger of companies

CO177: Evaluate the case related to liquidation of companies

CO178: Examine the standalone and consolidated financial statements of companies

CO179: Analyse the financial statements of banking companies

CO180: 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: 
Internal Reconstruction of companies:

● Case study on Internal Reconstruction of companies

6.00
Unit II: 
Merger of companies:

● Recent cases on merger of companies and report preparation

6.00
Unit III: 
Liquidation of companies:

● Case study on Liquidation of companies- Selecting a company, preparing various lists for statement of Affairs (6 Hours)

6.00
Unit IV: 
Consolidated Financial statements of Companies:

● Select a company and analyze its consolidated Financial statements. Prepare charts to compare the standalone and consolidated financial statements

6.00
Unit V: 
Analysis of Financial Statements of Banks:

● Select a Bank, analyzing accounting of banks by observing its financial statements for past few years, Calculation of NPAs

Essential Readings: 

● Mukharjee, A. Hanif, M. Modern Accountancy. Tata Mc- Graw-Hill
● Maheshwari, S.N. Maheshwari, S.K. Coporate Accounting. Vikash Publishing House Pvt. Ltd.
● Jain. Khandelwal & Pareek. Advance Accountancy. Ajmera Book Company

References: 

● Mukharjee, A. Hanif, M. Modern Accountancy. Tata Mc- Graw-Hill
● Maheshwari, S.N. Maheshwari, S.K. Coporate Accounting. Vikash Publishing House Pvt. Ltd.
● Jain. Khandelwal & Pareek. Advance Accountancy. Ajmera Book Company

Suggested Readings:
● Maheshwari, S. N. An Introduction to Accountancy. Vikash Publishers.
● Debra C. Jeter, Paul K.Chaney. Advanced Accounting. Wiley

e-Resources
● http://vipss.yolasite.com/resources/PCC_BOOKS/Advanced%20Accounting%20Vo...
● https://www.pdfdrive.com/advanced-accounting-and-financial-reporting-d33...
● http://www.unishivaji.ac.in/uploads/distedu/B.Com%20-%20III/B.%20Com.%20...

Reference Journals::

● Jindal Journal of Business Research
● The Indian Journal of Commerce
● Metamorphosis A Journal of Management Research
● Harvard Business Review

Academic Year: 
2024-2025
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