CORPORATE ACCOUNTING| | ISSUE OF RIGHT SHARES| GAUHATI UNIVERSITY, D.U. B.COM 2ND SEM Part-1

CORPORATE ACCOUNTING| | ISSUE OF RIGHT SHARES| GAUHATI UNIVERSITY, D.U. B.COM 2ND SEM Part-1 Recently, we have launched our GyanWisdom App where you will get All Previous Years' Question Papers, Sample Papers, Free classes on selected topics, free notes on selected topics, and everything ad-free ; Download GyanWisdom App : https://play.google.com/store/apps/de... USE COUPON CODE: GW600 (VALID FOR 1ST 10 STUDENTS ONLY) Join 2ND SEM WhatsApp Group https://chat.whatsapp.com/CJiBUmAUObm... To take the Course: WhatsApp 7002456896 Corporate Accounting, Format of Statement of Profit & Loss, Gauhati University, Dibrugarh University, B.Com 2nd Sem, Accounting Basics, Financial Statements, Commerce Studies, University Exam, Accounting Tutorial, Best Course for Corporate Accounting, statement of PL 2017 solved, Corporate accounting previous Year papers, CORPORATE ACCOUNTING , Corporate Accounting Syllabus 2025, B.Com 2nd Sem Corporate Accounting, Gauhati University 2nd Semester, Best Online Classes for B.Com, CRA Corporate Accounting Launching 2025, Corporate Accounting Video Classes, B.Com Online Learning India, Gauhati University B.Com Syllabus, Corporate Accounting Basics B.Com, B.Com 2nd Semester Online Classes, Corporate Accounting Tutorials 2025, Gauhati University B.Com 2nd Sem 2025, Learn Corporate Accounting Online, B.Com Corporate Accounting Syllabus, Best B.Com Video Classes Gauhati. SYLLABUS: 2nd Semester Course Name: Corporate Accounting Credit: 4 Total Marks: 100 Existing Based Syllabus: UGCBCS Unit I: Final Accounts Classes: 12 Marks: 20 Preparation of Final Accounts of a Joint Stock Company (as per Companies Act, 2013) with necessary adjustments. Unit II: Incentive Equity, Buy Back, and Valuation of Shares and Goodwill Classes: 12 Marks: 20 Incentive Equity:Right and Bonus Shares – Meaning, Advantages, and Disadvantages. Provisions as per Companies Act, 2013, and their Accounting Treatment. Buy Back of Shares: Meaning, Provisions of Companies Act, 2013, and Accounting Treatment. Valuation of Shares and Goodwill: Meaning, Provisions of Companies Act on Valuation of Shares and Goodwill. Concepts and Calculations (simple problems only). Unit III: Internal Reconstruction of Companies Classes: 12 Marks: 20 Concept and Meaning of Internal Reconstruction. Different Forms of Internal Reconstruction. Provisions as per Companies Act and Accounting Treatment for: Alteration of Share Capital. Reduction of Share Capital. Preparation of Balance Sheet after Internal Reconstruction. Unit IV: Amalgamation of Companies Classes: 12 Marks: 20 Meaning and Objectives of Amalgamation. Provisions as per Accounting Standard 14. Amalgamation in the Nature of Merger and Purchase. Consideration for Amalgamation. Accounting Treatment for Amalgamation and Preparation of Balance Sheet after Amalgamation. Unit V: Accounts of Holding Company Classes: 12 Marks: 20 Concept and Meaning of Different Terms: Holding Company, Subsidiary Company, Pre-Acquisition Profit/Loss, Post-Acquisition Profit/Loss, Minority Interest, and Cost of Control. Meaning and Needs for Consolidation of Financial Statements (as per AS 21). Preparation of Consolidated Balance Sheet of a Holding Company with One Subsidiary. Join 2ND SEM WhatsApp Group https://chat.whatsapp.com/CJiBUmAUObm... Follow GyanWisdom WhatsApp Channel: https://whatsapp.com/channel/0029Va8v...