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    Advance Corporate Accounting Syllabus I

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    Jøël Jøël
    This document provides details about the Advanced Corporate Accounting I course for the 5th semester of the B.Com General program, including the scheme of instruction, scheme of examination, course objectives, and course outcomes. The course aims to acquaint students with various accounting aspects related to companies. It will be taught over 5 hours per week for 5 credits. Students will learn about accounting for holding companies, electricity companies, life insurance, and general insurance. They will also learn about human resource accounting. The course aims to help students construct consolidated financial statements, apply double-entry accounting for utilities, and prepare insurance company financial statements according to regulatory requirements.

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    Advance Corporate Accounting Syllabus I

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    Jøël Jøël
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    This document provides details about the Advanced Corporate Accounting I course for the 5th semester of the B.Com General program, including the scheme of instruction, scheme of examination, course objectives, and course outcomes. The course aims to acquaint students with various accounting aspects related to companies. It will be taught over 5 hours per week for 5 credits. Students will learn about accounting for holding companies, electricity companies, life insurance, and general insurance. They will also learn about human resource accounting. The course aims to help students construct consolidated financial statements, apply double-entry accounting for utilities, and prepare insurance company financial statements according to regulatory requirements.

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    This document provides details about the Advanced Corporate Accounting I course for the 5th semester of the B.Com General program, including the scheme of instruction, scheme of examination, course objectives, and course outcomes. The course aims to acquaint students with various accounting aspects related to companies. It will be taught over 5 hours per week for 5 credits. Students will learn about accounting for holding companies, electricity companies, life insurance, and general insurance. They will also learn about human resource accounting. The course aims to help students construct consolidated financial statements, apply double-entry accounting for utilities, and prepare insurance company financial statements according to regulatory requirements.

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    108 views2 pages

    Advance Corporate Accounting Syllabus I

    Uploaded by

    Jøël Jøël
    This document provides details about the Advanced Corporate Accounting I course for the 5th semester of the B.Com General program, including the scheme of instruction, scheme of examination, course objectives, and course outcomes. The course aims to acquaint students with various accounting aspects related to companies. It will be taught over 5 hours per week for 5 credits. Students will learn about accounting for holding companies, electricity companies, life insurance, and general insurance. They will also learn about human resource accounting. The course aims to help students construct consolidated financial statements, apply double-entry accounting for utilities, and prepare insurance company financial statements according to regulatory requirements.

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    of 2

    SEMESTER V

    B.Com General
    ADVANCE CORPORATE ACCOUNTING I
    DSE
    w.e.f 2019 -20 AY

    SCHEME OF INSTRUCTION SCHEME OF EXAMINATION


    Hours per Week :5 Maximum Marks : 100
    Credits :5 Internal Assessment : 40
    Instruction Mode : Lecture External Examination : 60
    Course Code :BC.07.101.17T External Exam Duration : 3 Hrs

    Course Objectives:
     To acquaint the student with knowledge on various accounting aspects related to
    company.
    Course Outcomes

    On Successful completion of the Course, Students will be able to:


    CO 1: Construct consolidated balance sheet of holding companies using provisions of AS 21.
    CO 2: Use Double accounting system for electricity companies.
    CO 3: Prepare LIC final accounts as per IRDA provisions.
    CO 4: Prepare general insurance as per IRDA provisions.
    CO 5: Appraise the need, pros and cons of human resource accounting in India.

    Unit I: Accounting for Holding Companies 12Hrs


    Nature of holding Companies, Legal requirements for Holding Companies, Provisions of Ind AS
    110, Calculation of Minority Interest, Cost of Control or Goodwill, Capital Reserve, Inter
    Company Owings, Preference shares and debentures in subsidiary company, Pre acquisition
    profits, Bonus Shares, Dividends in Subsidiary Company.

    Unit II: Accounting for Electricity Companies 12 Hrs


    Meaning of Double Account System, Revenue Account, Net Revenue Account, Capital Account
    and General Balance Sheet, Calculation of Reasonable Return and Disposal of Surplus.

    Unit III: Life Insurance Accounts 12 Hrs


    Meaning, Types of Insurance, Terms in Insurance, Provisions of IRDA relating to LIC,
    Preparation of LIC final accounts as per IRDA, Valuation Balance Sheet, Calculation of
    corrected fund.

    Unit IV: General Insurance Accounts 12 Hrs


    Meaning, Types of General Insurance, Provision for unexpired risk, provisions of IRDA relating
    to GIC, Preparation of final accounts.

    Unit V: Human Resource Accounting 12 Hrs


    Definition, objectives, approaches, assumptions, advantages and disadvantages of HRA, HRA in
    India (Only Theory)

    TEXT BOOKS

    1. S.P. Jain and K.L.Narang, Advance Corporate Accounting, Kalyani Publications


    2. S.P. Jain and K.L.Narang, Corporate Accounting, Kalyani Publications

    REFERENCE BOOKS

    1. RL Gupta and VK Gupta, Principles and practice of accounting, Sultan chand and Sons
    2. SN Maheshwari and VL Maheshwari, Advanced Accounting (Vol III), Vikas Publishing
    House
    3. Shukla and Grewal, Advanced accounting, ; S.Chand and Co

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