Corporate-Accounting-bk Goel
Corporate-Accounting-bk Goel
Corporate-Accounting-bk Goel
Course Objective:
The course aims to help learners to acquire conceptual knowledge of corporate accounting
systems and to learn the techniques of preparing the financial statements of companies.
Course Learning Outcomes: After completing the course, the student shall be able to
understand:
Analyse accounting for share capital, debentures, bonus shares, redemption of preference shares
and debentures of a company.
Prepare financial statements of companies manually as well as using online software.
Interpret the Valuation of Intangible Assets and Shares.
Describe accounting for Amalgamation and Internal Reconstruction of Companies.
Prepare Annual Reports of companies and analyse the voluntary and mandatory information
contained in them.
Lesson Plan:
Unit Lecture
Learning Objective Topics to be covered
No. No.
1-2 Types of shares; Accounting for Share Capital
Accounting for Share Issue of Rights and Bonus Shares; ESOPs and Buy-
3-4
1 Capital and Back of shares
Debentures Issue and Redemption of preference Shares and
4-6
Debentures. Underwriting of Shares and Debentures
2 Financial Statements Preparation of financial statements of corporate
of Companies 7-12
entities including one Person Company (excluding
calculation of managerial remuneration) a
13-16 Related Parties as per AS-18, Preparation of
Statement of Profit and Loss, Balance Sheet,
Statement of Equity and Cash flow Statement
manually and using appropriate software
Interpreting the ratios calculated as per Schedule III
16-17
of the Companies Act 2013
18 Calculation of EPS as per AS 20.
19-21
Valuation of Intangible Assets and Shares
Valuation of Value Added Statement, Economic Value Added
22-24
3. Intangible Assets and
Shares
25-27 Market Value Added, And Shareholder Value Added
Total 45
Suggested Books:
Sl. No. Name of Authors/Books/Publishers
Goyal, B. K. (2021). Corporate Accounting. (7th Ed.). New Delhi: Taxmann
1
Publication.
Monga, J. R., & Bahadur, R. (2022). Fundamentals of Corporate Accounting. (27th
2
Ed.). New Delhi: Scholar Tech Press
Maheshwari, S. N., Maheshwari, S. K., & Maheshwari, S. K. (2018). Corporate
3
Accounting. (6th Ed.). New Delhi: Vikas Publishing House
Tulsian, P. C., & Tulsian, B. (2008). Corporate Accounting. (Rev. Ed.). New Delhi:
4
S. Chand Publishing.