Sunday, July 22, 2012

Dibrugarh University - Semester II - Corporate Accounting

Total Marks: 100 (End Sem 80 + IA 20) 
UNIT - I:  Issue of Shares:

SEBI Guidelines regarding Issue of Different classes of Issue and Forfeiture of Shares; Pro – rata allotment; Click here 
Right Shares Click here
Issue of Bonus shares and legal provisions; Click here
Redemption of preference share – legal provisions and Accounting Entries.Click here
UNIT – II: Debenture
Debenture as a sources of Finance; Issue Redemption of Debentures by sinking fund method  (excluding redemption by conversion); Redemption by open market  operation, cum – dividend and   EX – Dividend  purchase; Click here
Buy Back of shares:- Meaning , legal provision , Accounting Entries .Click here
UNIT - III: Amalgamation, Absorption and Reconstruction:
Meaning, Differences,  calculating of purchase consideration – Accounting Entries  in  Books of vender  and transferee  company (Excluding Inter – company owing , Inter – company  unrealized profits , Inter- company Holding), Click here
Internal  Reconstruction  of company  meaning and scope, Accounting Entries  for Alteration  and  Reduction of Share capital.Click here
UNIT – IV: Liquidation:
Meaning and Modes of winding up; Voluntary winding up and preparation of Liquidator’s final statement of Account (excluding compulsory winding, up and preparation of Affairs). Click here
UNIT – V: Accounting of Holding companies:

Definitions, meaning of Different Termsadvantages and Disadvantages of Holding companies; Preparation of consolidated profit and loss A/c   and Balance Sheet by a Holding company with one Subsidiary company (excluding Revaluation of Assets, Treatment of Dividend). Click here