BU Syllabus B.Com Regular IV sem
Syllabus for B.COM(Regular) IV sem 4.3 ADVANCED CORPORATE ACCOUNTING Unit 1: HOLDING COMPANY ACCOUNTS 12 Hrs Introduction – Meaning of Holding Company – Subsidiary Company – Steps – Pre Acquisition Profits – Post Acquisition Profits – Minority Interest – Cost of Control or Capital Reserve – Unrealized Profit – Mutual Indebtedness – Preparation of Consolidated Balance Sheet (As per AS21) under vertical format. Unit 2: MERGERS AND ACQUISITION OF COMPANIES 18 Hrs Meaning 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) , 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) ...