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    Institute For Excellence in Higher Education (IEHE), Bhopal: Title

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    Devanshu Verma
    This document outlines the syllabus for a corporate accounts honors course. It includes 8 topics: 1) issue and redemption of shares and debentures, 2) purchase of business, 3) profits before and after incorporation, 4) final accounts of companies, 5) merger and reconstruction of companies, 6) internal reconstruction of companies, 7) liquidation of companies, and 8) valuation of shares and goodwill. It specifies that minimum 70% of questions should be numerical. It lists 6 reference books and approves the syllabus for the 2019-20 session.

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    Institute For Excellence in Higher Education (IEHE), Bhopal: Title

    Uploaded by

    Devanshu Verma
    57 views1 page
    This document outlines the syllabus for a corporate accounts honors course. It includes 8 topics: 1) issue and redemption of shares and debentures, 2) purchase of business, 3) profits before and after incorporation, 4) final accounts of companies, 5) merger and reconstruction of companies, 6) internal reconstruction of companies, 7) liquidation of companies, and 8) valuation of shares and goodwill. It specifies that minimum 70% of questions should be numerical. It lists 6 reference books and approves the syllabus for the 2019-20 session.

    Original Description:

    Awareness

    Original Title

    C-391 (1)

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    This document outlines the syllabus for a corporate accounts honors course. It includes 8 topics: 1) issue and redemption of shares and debentures, 2) purchase of business, 3) profits before and after incorporation, 4) final accounts of companies, 5) merger and reconstruction of companies, 6) internal reconstruction of companies, 7) liquidation of companies, and 8) valuation of shares and goodwill. It specifies that minimum 70% of questions should be numerical. It lists 6 reference books and approves the syllabus for the 2019-20 session.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    57 views1 page

    Institute For Excellence in Higher Education (IEHE), Bhopal: Title

    Uploaded by

    Devanshu Verma
    This document outlines the syllabus for a corporate accounts honors course. It includes 8 topics: 1) issue and redemption of shares and debentures, 2) purchase of business, 3) profits before and after incorporation, 4) final accounts of companies, 5) merger and reconstruction of companies, 6) internal reconstruction of companies, 7) liquidation of companies, and 8) valuation of shares and goodwill. It specifies that minimum 70% of questions should be numerical. It lists 6 reference books and approves the syllabus for the 2019-20 session.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
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    C-391

    Institute for Excellence in Higher Education (IEHE), Bhopal


    B.Com. (HONOURS): PART-II Semester: III
    SUBJECT: ACCOUNTS (HONOURS) PAPER: HONOURS-I
    TITLE: Corporate Accounts
    Maximum Marks: 150

    SYLLABUS
    Note: Minimum 70% numerical question should be asked.

    1. Issue of Shares and Debentures, Forfeiture of Shares, Issue of Bonus Shares, Redemption
    of Preference Shares and Debentures.

    2. Purchase of Business: Purchase Consideration, Calculation of Purchase Consideration,


    Goodwill or Capital Reserve, Vendor’s Debtors and Creditors.

    3. Profits Prior to & Post Incorporation: Allocation of Profit or Loss, Profit and Loss
    Account.

    4. Final Accounts of Companies: Profit and Loss Account, Statutory Requirement,


    Managerial Remuneration, Computation of Profit for Remuneration, Divisible Profit,
    Bonus Shares and Balance Sheet.

    5. Merger of Companies and Reconstruction of Companies: Methods of Accounting,


    Journal Entries, Methods of Purchase Consideration, Inter-Company Transactions and
    External Reconstruction.

    6. Internal Reconstruction of companies: Alternation of share capital, Reconstruction of


    Share Capital, Reduction Account and Reconstruction Schemes.

    7. Liquidation of Companies: Liquidation and Insolvency, Models of Winding Up,


    Consequence of Winding Up, Power and Duties of Liquidator and Statement of Affairs.

    8. Valuation of Shares and Goodwill: Goodwill, Factors Affecting Goodwill, Need for
    Valuation, Accounting treatment, Methods of Evaluation Goodwill, Valuation of Shares,
    Need for Valuation and Methods of Valuation of Shares.

    Reference Books:

    1. Advance Corporate Accounts : Dr. S.M. Shukla


    2. Advance Company Accounts : Shukla, Grewal & Gupta
    3. Advance Accounts : S.N. Maheshwari
    4. Company Accounts : Jain & Narang
    5. Advance Corporate Accounting : Pillai & Bhagwati
    6. Advance Corporate Accounting : Dr. Sharda Gangwar

    Approved for the session 2019-20 Page 1 of 1

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