CORPORATE ACCOUNTING -PRACTICAL

Paper Code: 
CATG 214
Credits: 
2
Contact Hours: 
30.00
Max. Marks: 
100.00
Objective: 

COURSE OUTCOMES (COs):

Course outcomes

 

Learning and teaching strategies

Assessment Strategies

On completion of this course, the students will be able to:

CO46: Develop theskill to understand case based problems

CO47: Interpret the various items of the  financial statements and compare the statements

CO48: Prepare and interpret Cash flow statements

CO49: Demonstrate the methods of valuation of goodwill

CO50: Demonstrate the methods of valuation of shares

Discussion on case studies.
Identification of relevant information , formulate problem statements, Preparing PPTs  and reports
 

Presentation, Report writing, Group Discussions

 

6.00
Unit I: 
Case study on Comparative Financial Statements i.e Income Statement & Balance Sheet.
6.00
Unit II: 
Case study on Common size Financial Statements i.e Income Statement & Balance Sheet.
6.00
Unit III: 
Numerical problems/ Case studies onCash 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: 
Numerical Problems on Valuation of Goodwill of companies

Apply various methods for valuation of goodwill

6.00
Unit V: 
Numerical problems on Valuation of Shares of companies

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 REFERENCE BOOKS:
• 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: