Corporate accounting Study material

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Corporate accounting Study material and Previous year Question Papers.

Corporate Accounting

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.

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Problem 08

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

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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).

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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.

2019         2018         2017           2016          2015

Checkout Financial Accounting Study Material

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