CORPA (BBA 2nd)

Unit I (12 Hrs.)

Accounting For Share Capital Transactions - Issue Of Shares at Par, at Premium and at Discount; Forfeiture

and Re-Issue of Shares; Buy-Back of Shares; Redemption of Preference Shares - Statutory Requirements,

Disclosure In Balance Sheet; Rights Issue. Issue and Redemption of Debentures: Issue of Debentures -

Accounting Treatment and Procedures; Redemption of Debentures; Conversion of Debentures into Shares.

Underwriting of Issues; Acquisition of Business; Profits Prior To Incorporation; Treatment of Preliminary

Expenses

Unit II (12 Hrs.)

Preparation And Presentation of Final Accounts: Provisions and Reserves; Determination of Managerial

Remuneration; Appropriation out of Profits; Transfer of Profits to Reserves; Payment of Dividend, Transfer of

Unpaid Dividend to Investor Education and Protection Fund; Bonus Shares and Payment of Interest out of

UNIT-III (12 Hrs.)

Accounting Treatment for Amalgamation and Reconstruction of Companies: Internal Reconstruction

Holding and Subsidiary Companies - Accounting Treatment and Disclosures; Consolidation of Accounts

Valuation of Goodwill and Shares

Unit IV (12 Hrs.)

Overview of Financial Reporting In Respect of Various Kinds of Financial Institutions

Like Mutual Funds, Non Banking Finance Companies, Merchant Bankers, Stock Brokers, etc.

Computerised Accounting : Accounting Software: Role of Computers in Accounting