Corporate accounting Study material and Previous year Question Papers.
Introduction
Here you can find and download the Study material and previous year question papers for Advanced corporate accounting of 4th semester B.Com Bangalore University. As you all know ACA is the very technical and interesting subject which carries 100 marks in the 4th semester B.Com exam.
Objective of the Corporate Accounting Subject
This subject Contains 5 chapters and all the chapters very much important from the exam and knowledge point of view. The primary objective of this subject is to provide insightful knowledge about the accounting aspects of corporate type of organisations and to keep the students acquitted with the provisions of companies act accounting standards.
The companies Act 2013 Contains various optional and Mandatory provisions that every corporate should follow with regard to various aspects of accounting. some of such aspects are Valuation of shares of the company, Valuation of Goodwill, Liquidation of companies, Accounting for amalgamation and mergers, issue and redemption of shares etc.,
The corporate accounts is the part of accounts which takes care of the various accounts aspects of corporate form of organisations. it is very much required to know basic and important provisions of companies act 2013 to better understand this subject.
Study Material for Corporate accounting
To help the Commerce students to understand this subject easily and to score good marks in the CA Subject, students can download the study material and previous year question papers.
Here i will share the chapter wise study material for the Corporate accounts subjects and they can use it only for the personal end educative purpose only.
Unit 1: UNDERWRITING OF SHARES
Meaning – Underwriting Commission – Underwriter – functions – Advantages of Underwriting, Types of Underwriting – Marked and Unmarked Applications – Problems (Excluding Journal entries).
Problem 02 Problem 03 Problem 04 Problem 05 Problem 06 Problem 07 Problem 08 Problem 09 Problem 10 Problem 11 Problem 12 Problem 13 Problem 14 Problem 15 Problem 16 Problem 17 Problem 18 Problem 19 Problem 20 Problem 21 Problem 22
Unit 02 : Profit Prior to Incorporation
Meaning – calculation of sales ratio – time ratio – weighted ratio – treatment of capital and revenue expenditure – Ascertainment of pre-incorporation and post-incorporation profits by preparing Profit and Loss Account and Balance Sheet.
Problem 01 Problem 02 Problem 03 Problem 04 Problem 05 Problem 06 Problem 07 Problem 08 Problem 09 Problem 10 Problem 11 Problem 12 Problem 13 Problem 14 Problem 15 Problem 16 Problem 17 Problem 18
Unit 03 : Valuation of Goodwill
Meaning – Circumstances of Valuation of Goodwill – Factors influencing the value of Goodwill – Methods of Valuation of Goodwill: Average Profit Method, Super Profit Method, Capitalization of average Profit Method, Capitalization of Super Profit Method, and Annuity Method – Problems.
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Problem 02 Problem 03 Problem 04
Problem 05. Problem 06. Problem 07 Problem 08 Problem 09 Problem 10 Problem 11 Problem 12. Problem 13 Problem 16 Problem 17
Unit 04 : Valuation of Shares
Meaning – Need for Valuation – Factors Affecting Valuation – Methods of Valuation: Intrinsic Value
Method, Yield Method, Earning Capacity Method, Fair Value of shares. Rights Issue and Valuation
of Rights Issue – Problems
Problem 01. Problem 02. Problem 03. Problem 04. Problem 05. Problem 06. Problem 07. Problem 08 Problem 09
Problem 10 Problem 11 Problem 12 Problem 13. Problem 14. Problem 15
Study Material Corporate accounting
To help the Commerce students to understand this subject easily and to score good marks in the ACA Subject, students can download the study material and previous year question papers.
Here i will share the chapter wise study material for the Corporate accounts subjects and they can use it only for the personal end educative purpose only.
Chapter 01: Liquidation of Companies
Meaning & Types of liquidation. order of payment- Calculation of liquidators remuneration- Preparation of liquidators final statement of account.
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Chapter 02: Redemption of Preference shares
Meaning- Legal Provisions – treatment regarding premium on redemption – creation of capital redemption reserve account – Fresh issue of shares – arranging of cash balance for redemption purpose – minimum number of shares to be issued for redemption – issue of bonus shares – Preparation of balance sheet after redemption (vertical form).
Chapter 03: Internal Reconstruction
Meaning – Objective – Procedure – Form of Reduction –Passing of Journal Entries – Preparation of Reconstruction accounts – Preparation of Balance Sheet after Reconstruction. (Vertical Format) Problems.
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Chapter 04: MERGERS AND ACQUISITION OF COMPANIES
Meaning of Amalgamation and Acquisition – Types of Amalgamation – Amalgamation in the nature of Merger – Amalgamation in the nature of Purchase – Methods of Purchase Consideration – Calculation of Purchase Consideration (Ind AS 103) (Old AS14), Net asset Method – Net Payment Method, Accounting for Amalgamation (Problems on both the methods) – Entries and Ledger Accounts in the Books of Transferor Company and Transferee Company – Preparation of new Balance sheet. (Vertical Format) (Excluding External Reconstruction).
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Chapter 05: RECENT DEVELOPMENTS IN ACCOUNTING & ACCOUNTING STANDARDS (Theory Only)
Human Resource Accounting – Environmental Accounting – Social Responsibility Accounting – Valuation of Brand.
Indian Accounting Standards- Meaning- Need for accounting standards in India- Accounting standards Board (ASB) process of setting accounting standards in India- A brief theoretical study of Indian accounting standards.
Download Recent Trends in Accounting
Advanced Corporate accounting Previous year Question Papers
Here you can download the previous year question papers of ACA subject of Bangalore University.
Checkout Financial Accounting Study Material
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