SARDAR PATEL UNIVERSITY
Vallabh Vidyanagar
B.COM., LL.B. (Honos)
Semester III
Corporate Accounting-II
Total Credits: 4
Total Marks: 100
Corporate Accounting-II
Course Teacher:
Resource Persons (Guest Lectures): Academia
Objective: 21st century corporate world is not restricted to single business and national
boundaries. The Corporates need to have a global perspective and grow accordingly. The
objective of including corporate accounting is to give a clear understanding and knowledge to the
students in the area of corporate accounting and other related matters.
Duration: 60hours
Syllabus
Unit: 1
1. VALUATION OF GOODWILL & SHARES
1.1. Learning objectives
1.2. Need for valuation of goodwill
1.3. Factors affecting value of goodwill
1.4. Methods of valuation of goodwill
1.5. Valuation of shares and its need
1.6. Valuation and stock exchange prices
1.7. Methods for valuation of shares
1.8. Practical sums
Unit: 2
2. INTERNAL RECONTRUCTION
2.1. Learning objectives
2.2. Alteration of share capital
2.3. Accounting Entries for alteration of share capital
2.4. Reduction of share capital
2.5. Accounting Entries for reduction of share capital
UNIT: 3
3. AMALGAMATION AND ABSORPTION
3.1. Learning objectives
3.2. Meaning
3.3. Amalgamation in nature of merger
3.4. Amalgamation in nature of purchase
3.5. Practical sums
UNIT: 4
4. COMPANY LIQUIDATION ACCOUNTS
4.1. Learning Objectives
4.2. Meaning of liquidation
4.3. Modes of winding up
4.4. Consequence of winding up
4.5. Liquidators statement of account of winding up
EVALUATION:
Internal 50 Marks (Practical & Theory) -- TWO Hour Examination
External 50 marks (Practical & Theory) – TWO Hour Examination
REFERENCE BOOKS
1. 10th Edition, Advanced Accounting, Volume-ii, S.N. Maheshwari & S.K. Maheshwari
2. Jain and Narang, Corporate Accounting, Kalyani Publishers
3. R.L. Gupta, Radhaswamy, Advanced Accounting, Volume 2, Sultan Chand and Company, Delhi
4. M.C.Shukla and Grewal, Advanced Accounting, Volume 2,Sultan Chand and Company, Delhi
5. P.C.Tulsian , Corporate Accounting, Tata McGraw-Hill Education, Delhi