Published on Accounting and Taxation (https://accountingtaxation.iisuniv.ac.in)

Home > CORPORATE ACCOUNTING-I

CORPORATE ACCOUNTING-I [1]

Paper Code: 
BCS 112
Credits: 
03
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

 

Course Objectives:

This course will enable the students to gain knowledge and understanding of the concepts, principles and practices in Company Accounts, Interpretation of Financial Statements.

 

Course Outcomes (COs):

 

Course

Course Outcomes

Learning and teaching strategies

Assessment

Strategies

Course Code

Course Title

BCS 112

Corporate Accounting-I

 

 

CO 7:Develop an understanding about the meaning of companies and working style of Companies or Accounting Treatment of Issue of Shares.

CO 8: Explain about the concept of sources of Issue & Redemption of debentures along with other related aspects of company accounts

CO 9:Appraise the concept of Company accounts dealing with ESOP , buyback etc.

CO 10:Assess the skills among the students of the Theoretical and Practical approach of Consolidation of Accounts as per CompaniesAct,2013.

CO 11:Develop the skills of Preparing consolidated financial statements along with its analysis and interpretation in case of associate companies and joint venture.

CO 12:Contribute effectively in course – specific interaction.

Approach in teaching:
Interactive Lectures, Discussion, Tutorials, Reading assignments, Interactive White Board, Incorporating technology in teaching
 

Learning activities for the students:
Self learning assignments, Effective questions

Class test, Semester end examinations, Quiz,  Assignments, Class interaction, Presentation, Case study analysis, Open ended questions, think-pair-share, Socratic seminar

 

9.00

Accounting for Share Capital :

Issue of Shares; Forfeiture and Re-issue of Shares, Accounting treatment of premium, Buyback of Shares; Redemption and Conversion; Capital Redemption Reserve, Bonus Shares; Rights Issue, ESOPs, ESPS, Sweat Equity Shares; and Underwriting; Book Building.

 

 

9.00
Unit II: 

Accounting for Debentures :

Accounting Treatment, Debenture Redemption Reserve, Redemption of Debentures and Conversion of Debentures into Shares. Deferred Tax.

 

9.00
Unit III: 

Related Aspects of Company Accounts :

Accounting for ESOP, Buy-back, Equity Shares with differential rights, Underwriting and Debentures.

9.00
Unit IV: 

Consolidation of Accounts as per Companies Act, 2013

Holding Company, Subsidiary Companies; Accounting Treatment and disclosures.

9.00
Unit V: 

Consolidation of Accounts as per Companies Act, 2013

Associate Companies and Joint Venture; Accounting Treatment and disclosures.

 

Essential Readings: 

Essential Readings :

Study Material Published by ICSI

 

SUGGESTED Readings:

Scanner-ArunKumar(ShuchitaPrakashans(P) Ltd)

 

 

References: 

https://www.icsi.edu/student-n/new-syllabus-2022/studymaterial2023/executive-program/ [2]

https://www.icsi.edu/e-journals/ [3]

 

Academic Year: 
2023-2024 [4]

Follow Accounting and Taxation on:

IIS (Deemed to be University)

Gurukul Marg, SFS, Mansarovar, Jaipur 302020, (Raj.) India Phone:- +91-141-2400160-61, 2397906-07, Fax: 2395494, 2781158

Source URL: https://accountingtaxation.iisuniv.ac.in/courses/subjects/corporate-accounting-i

Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/corporate-accounting-i
[2] https://www.icsi.edu/student-n/new-syllabus-2022/studymaterial2023/executive-program/
[3] https://www.icsi.edu/e-journals/
[4] https://accountingtaxation.iisuniv.ac.in/academic-year/2023-2024