Courses

Course Description

B.Com. Corporate Accountancy 

Bachelor of Commerce in Corporate Accountancy  is an undergraduate Commerce course. Corporate Accountancy is a branch of Financial Accounting that studies the accounting process of those operations that present specific unique features according to the legal status of the figure engaging in the business activity in question Accounting is the process of giving people information about the finance of an organization and is often referred to as the language of business because the information provided is generally in a consistent format and is based on generally accepted principals. Accounting is the collection, measurement and communication of economic information that is used for planning, reporting and decision-making. The duration of the course is three years and it is career orienting in nature that provides many job options to students.

SYLLABUS

Unit I Accounting For Share
Capital
Meaning and Importance of Corporate Accounting, Issue
and Forfeiture Of shares, Redemption of shares,
Underwriting and lien on shares, Buyback of shares
Unit II Accounting for
Debentures
Issue of Debenture and Its classification, Different terms of
issue of debenture, Redemption of debenture, Final
accounts of limited liability companies as per the existing
company Act, Contingency and events occurring after the
balance sheet
Unit III Accounting For
Amalgamation and
Internal
reconstruction
Forms of amalgamation and its motive, Types of
Amalgamation, Methods Of amalgamation, Internal
reconstruction and its accounting treatment, Difference
between internal and external reconstruction
Unit IV
Cash flow Statement Meaning and importance of cash flow statement, operating
Activity, Financial activity, Investing Activities, Indirect
method of cashflow statement
Unit V Financial Statements
analysis
Ratio analysis its meaning, advantages and disadvantages,
Types of ratios, Interpretation of ratio, Common size
statements, Trend analysis