Download Advanced Corporate Accounting Notes, PDF, Books, Syllabus for B COM, BBA 2022. Get completely free access to the advanced corporate accounting notes. Advanced Corporate Accounting study material includes advanced corporate accounting notes, advanced corporate accounting book, courses, case study, advanced corporate accounting syllabus, question paper, MCQ, questions and answers.
Table of Contents
Advanced Corporate Accounting Notes is available to download in advanced corporate accounting pdf form from the below article.
Advanced Corporate Accounting Syllabus
A detailed advanced corporate accounting syllabus as prescribed by various Universities and colleges in India are as under. You can download the syllabus in advanced corporate accounting pdf form.
- UNIT 1: Issue and Subscription of Shares: a) Meaning of Share and Share Capital; Kinds of Shares and Share Capital; Sub-division of Share Capital; Issue of Shares; Steps involved in Issue of Shares ; Accounting Treatment for Issue of Shares. b) Meaning of Subscription of Shares: Full Subscription of Shares, Under-Subscription of Shares, Over-Subscription of Shares; SEBI Guidelines on Over-Subscription of Shares; Accounting Treatment on Over-Subscription of Shares.
- UNIT 2: Forfeiture and Re-issue of Shares: a) Meaning of Forfeiture of Shares; Effect of Forfeiture of shares; Accounting Treatment on Forfeiture of Share. b) Re-issue of Forfeited Shares; Accounting Treatment on Reissue of Forfeited Shares.
- UNIT 3: Issue of Bonus Shares and Right Shares: a) Meaning of Bonus Shares; Objectives, Advantages and Disadvantages of Issue of Bonus Shares; Accounting Treatment on Issue of Bonus Shares; b) Meaning of Right Shares; Objectives, Advantages and Disadvantages of Issue of Right Shares; Accounting Treatment on Issue of Right Shares.
- UNIT 4: Redemption of Preference Shares: Meaning of Redemption of Preference Shares; Legal conditions for Redemption of Preference Shares; Methods of Redemption of Preference Shares; Accounting Treatment on Redemption of Preference Shares.
- UNIT 5: Issue of Debentures: Meaning and Features of Debentures; Types of Debenture; Differences between Shares and Debentures; Methods of Issue of Debenture; Accounting Treatment on Issue of Debentures when consideration is Received in Cash; Issue of Debentures for consideration other than Cash.
- UNIT 6: Redemption of Debentures: Meaning of Redemption of Debentures; Methods of Redemption of Debentures; Price at which Debentures can be Redeemed; Sources of Finance for Redemption of Debentures; Legal Provisions for Redemption of Debentures; Accounting Treatment on Redemption of Debentures.
- UNIT 7: Buy Back of Shares: Meaning of Buy Back of Shares; Advantages and Disadvantages of Buy-Back of Shares; Legal Provisions and Sources of Funds for Buy- Back of Shares; Accounting Treatment on Buy-Back of Shares.
- UNIT 8: Valuation of Goodwill: Meaning and Features of Goodwill, Goodwill as an Asset, Methods of Valuation of Goodwill: Average Profit Method and Weighted Average Profit Method.
- UNIT 9: Valuation of Shares: Meaning of Value of Shares, Types of Share Value, Importance of Valuation of Shares, Factors affecting the Value of Shares, Methods of Valuation of Shares.
- UNIT 10: Purchase of Business: Meaning of ‘Purchase of Business’, ‘Business Taken Over’, ‘Assets Taken Over’ and ‘Assets and Liabilities Taken Over’, Purchase Consideration, Methods for determining Purchase Consideration, Mode of Discharge of Purchase Consideration, Accounting Entries.
- UNIT 11: Amalgamation of Companies: Meaning and Objectives of Amalgamation of Companies, Meaning of Different Terms used in Amalgamation , Provisions for Amalgamation of Companies as per Accounting Standard 14 , Basis for arriving at Purchase Consideration, Accounting Entries in the books of Transferee Company.
- UNIT 12: Internal Reconstruction of Companies: Meaning of External Reconstruction and Internal Reconstruction of Companies, Situations which call for Internal Reconstruction of a Company, Forms of Internal Reconstruction of Companies: Alteration of Share Capital and Reduction of Share Capital, Accounting Treatment on Internal Reconstruction of Companies.
- UNIT 13: Accounts of Holding Companies: Meaning of Holding Companies and Subsidiary companies, Types of Holding Companies and Subsidiary companies, Meaning of Consolidated Financial Statements, Advantages of Consolidated Financial Statements, Legal requirements on Consolidation, Meaning and Calculation of Minority Interest.
- UNIT 14: Liquidation: Meaning of Liquidation, Modes of Winding up of a Company: Compulsory Winding Up, Voluntary Winding Up, Meaning of Contributories, Meaning of Liquidator Preferential Payments.
- UNIT 15: Final Accounts of Joint Stock Companies: Meaning and Components of Final Accounts, Relevant Provisions of Companies Act, Structure of Final Accounts, Profit and Loss Account, Some Items which require special attention at the time of preparation of final accounts of a company.
Advanced Corporate Accounting Notes
Advanced Corporate Accounting Questions and Answers
Some of the advanced corporate accounting questions and answers are mentioned below. You can download the QnA in advanced corporate accounting pdf form.
Advanced Corporate Accounting Question Paper
If you have already studied the advanced corporate accounting notes, then it’s time to move ahead and go through the previous year’s advanced corporate accounting question paper.
It will help you to understand question paper patterns and types of advanced corporate accounting questions and answer asked in B COM, M COM, MBA, BBA advanced corporate accounting exams. You can download the syllabus in advanced corporate accounting pdf form.
In the above article, a student can download advanced corporate accounting notes for MBA 2nd year and advanced corporate accounting notes for MBA 3rd semester. Advanced Corporate Accounting study material includes advanced corporate accounting notes, advanced corporate accounting books, advanced corporate accounting syllabus, advanced corporate accounting question paper, advanced corporate accounting case study, advanced corporate accounting questions and answers, advanced corporate accounting courses in advanced corporate accounting pdf form.
