Assam University b.com Hons Syllabus (103) 1st sem CORPORATE ACCOUNTING

CORPORATE ACCOUNTING BCMH A 103 (HONOURS PAPER)  Objective: This course enables the students to develop awareness about corporate acco...

CORPORATE ACCOUNTING

BCMH A 103 (HONOURS PAPER) 

Objective: This course enables the students to develop awareness about corporate accounting in conformity with the provisions of Companies Act. 

Full Marks -50 

UNIT 1 

VALUATION OF SHARES AND GOODWILL 10

1.1 Valuation of Shares
1.2 Valuation of Good wifi

UNIT 2 

COMPANY ACCOUNTS 20

2.1 Accounting for Amalgamation
2.2 Accounting for Internal Reconstruction (excluding inter
company holdings and Reconstitution Scheme)
2.3 Liquidation of companies (Liquidation and Final Settlement of
Account)

UNIT 3 

HOLDING COMPANY AND AS3 10

3.1 Consolidated Balance sheet of Holding Company (with one Subsidiary Only)
3.2 Statement of changes in Financial Position — Formalities with
AS-3.

UNIT 4 

GOVT ACCOUNTING 10

4.1 Commercial Accounting Vs. Government Accounting
4.2 Powers and Duties of C & AG of India
4.3 Classification of Government Accounting in India - Classification of Receipts and Expenditure in Government Accounting.

Suggested Readings: 

1. MC Shukla, T.S. Grewal & S.C. Gupta; Advanced Accounts (S.Chand &Co)
2. S. P. Jam & KL Narang Modern Accounting (Kalyani Publication)
3. A. Mukherjee & M Hanif; Modern Accountancy (Tata McGraw - Hill)
4. Ashok Sehgal & Deepak Sehgal; Advanced Accounting (Taxmann)
5. Hrishikesh Chakraborty; Advanced Accounting, (Oxford University Press)