Corporate Accounting
M.Com - Degree
First Year
Paper No. I
School of Distance Education
Bharathiar University, Coimbatore - 641 046
,
, CONTENTS
Page No.
Unit-I
Lesson 1 Final Accounts 5
Lesson 2 Managerial Remuneration 47
Lesson 3 Dividends & Dividends Declaration out of Past & Current Profits 62
Unit-II
Lesson 4 Amalgamation, Absorption & External Reconstruction 83
Lesson 5 Internal Reconstruction 144
Unit-III
Lesson 6 Holding Company Accounts 163
Lesson 7 Liquidation of Companies 217
Unit-IV
Lesson 8 Accounts of Banking Companies 253
Lesson 9 Accounts of Insurance Companies 298
Unit-V
Lesson 10 Inflation Accounting 327
Lesson 11 Human Resource Accounting 338
Lesson 12 Government System Accounting 345
Lesson 13 Responsibility Accounting 353
Model Question Paper 361
, CORPORATE ACCOUNTING
PAPER I
Number of Credit Hours: 3 (Three)
UNIT I
Preparation of Final accounts - Schedule VI Part I and Part II - Profit prior to incorporation -
Managerial remuneration - dividend declaration out of the past and the current profits - Issue of
Bonus shares - Preparation of Balance Sheet.
UNIT II
Amalgamation - Absorption (Excluding inter -company holdings) - External reconstruction - Internal
reconstruction (Excluding scheme of reconstruction).
UNIT III
Holding company accounts excluding inter-company holdings - Liquidation of companies.
UNIT IV
Accounts of Banking companies and Insurance Companies.
UNIT V
Inflation accounting - Human resource accounting-Principles of Government accounting - responsibility
accounting.
M.Com - Degree
First Year
Paper No. I
School of Distance Education
Bharathiar University, Coimbatore - 641 046
,
, CONTENTS
Page No.
Unit-I
Lesson 1 Final Accounts 5
Lesson 2 Managerial Remuneration 47
Lesson 3 Dividends & Dividends Declaration out of Past & Current Profits 62
Unit-II
Lesson 4 Amalgamation, Absorption & External Reconstruction 83
Lesson 5 Internal Reconstruction 144
Unit-III
Lesson 6 Holding Company Accounts 163
Lesson 7 Liquidation of Companies 217
Unit-IV
Lesson 8 Accounts of Banking Companies 253
Lesson 9 Accounts of Insurance Companies 298
Unit-V
Lesson 10 Inflation Accounting 327
Lesson 11 Human Resource Accounting 338
Lesson 12 Government System Accounting 345
Lesson 13 Responsibility Accounting 353
Model Question Paper 361
, CORPORATE ACCOUNTING
PAPER I
Number of Credit Hours: 3 (Three)
UNIT I
Preparation of Final accounts - Schedule VI Part I and Part II - Profit prior to incorporation -
Managerial remuneration - dividend declaration out of the past and the current profits - Issue of
Bonus shares - Preparation of Balance Sheet.
UNIT II
Amalgamation - Absorption (Excluding inter -company holdings) - External reconstruction - Internal
reconstruction (Excluding scheme of reconstruction).
UNIT III
Holding company accounts excluding inter-company holdings - Liquidation of companies.
UNIT IV
Accounts of Banking companies and Insurance Companies.
UNIT V
Inflation accounting - Human resource accounting-Principles of Government accounting - responsibility
accounting.
