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ACCOUNTING, , CM K ADVANCED CORPORATE |, , OBJECTIVE, , The objective is to enable the students to develop awareness about Corporate Accounting in, conformity with the Provision of Companies’ Act and latest amendments thereto with, adoption of Accounting Standards, , Unit 1; REDEMPTION OF PREFERENCE SHAR 10 Hrs, Meaning — legal provisions — treatment arding premium on redemption — creation of, Capital Redemption Reserve Account— Fresh issue of shares — Arranging for cash balance, for the purpose of redemption — minimum number of shares to be issued for redemption, issue of bonus shares — preparation of Balance sheet (vertical forms) after redemption, , , , , , , , , , Unit 2; MERGERS AND ACQUISITION OF COMPANIES 16 Hrs, , ing 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), , , , , , Unit 3: INTERNAL RECONSTRUCTION 10 Hrs, Meaning — Objective — Procedure — Form of Reduction —Passing of Journal Entries, Preparation of Reconstruction accounts — Preparation of Balance Sheet after Reconstruction., (Vertical Format) Problems., , , , , Unit 4: LIQUIDATION OF COMPANIES 10Hrs, Meaning—Types of Liquidation Order of Payment - Calculation of Liquidator’s, Remuneration — Preparation of Liquidators Final Statement of Account, , Unit 5: RECENT DEVELOPMENTS IN ACCOUNTING & ACCOUNT, STANDARDS (Theory Only) 10Hrs, Human Resource Accounting Environmental Accounting Social Responsibility, Accounting — Valuation of Brand, , Indian Accounting Standards- Meaning- Need for accounting standards in IndiaAccounting standards Board (ASB) process of setting accounting standards in India- A brief, theoretical study of Indian accounting standards, , , , SKILL DEVELOPMENT, , ¢ List out legal provisions in respect of Redemption of Preference shares., , ¢ Calculation of Purchase consideration with imaginary figures, , ¢ List any 5 cases of amalgamation in the nature of merger or acquisition of Joint Stock, Companie, , ¢ List out legal provisions in respect of internal reconstruction., , ¢ List out any five Indian Accounting Standards disclosures