CORPORATE ACCOUNTING.
B COM
(2019 Admission)
III SEMESTER
CORE COURSE (BCM3 B04)
UNIVERSITY OF CALICUT
School of Distance Education
Calicut University P.O. Malappuram, Kerala,
India 673 635
19606
, School of Distance Education
UNIVERSITY OF CALICUT
SCHOOL OF DISTANCE EDUCATION
Study Material
III SEMESTER
B Com
Core Course (BCM3 B04)
CORPORATE ACCOUNTING
Prepared by:
Mr. Rajan P,
Assistant Professor of Commerce (on Contract),
School of Distance Education,
University of Calicut.
Scrutinized by:
Mr. Muhammed Faisal.T,
Assistant Professor of Commerce,
EMEA College of Arts & Science,
Kondotty.
Corporate Accounting 2
, School of Distance Education
INDEX
Page
MODULE CONTENTS
Number
a.) Redemption of
Debentures
b.) Redemption of
MODULE 1 Preference Shares 05-123
c. Bonus Shares
d. Buy back of shares
e) Right Issue
MODULE 2 Banking Companies 124-221
Accounts of Life
MODULE 3 222-277
Insurance
Consolidated Financial
MODULE 4 278-296
Statements (Ind AS 110)
Important Disclosure
MODULE 5 based accounting 297-304
standards
Corporate Accounting 3
, School of Distance Education
Corporate Accounting 4
B COM
(2019 Admission)
III SEMESTER
CORE COURSE (BCM3 B04)
UNIVERSITY OF CALICUT
School of Distance Education
Calicut University P.O. Malappuram, Kerala,
India 673 635
19606
, School of Distance Education
UNIVERSITY OF CALICUT
SCHOOL OF DISTANCE EDUCATION
Study Material
III SEMESTER
B Com
Core Course (BCM3 B04)
CORPORATE ACCOUNTING
Prepared by:
Mr. Rajan P,
Assistant Professor of Commerce (on Contract),
School of Distance Education,
University of Calicut.
Scrutinized by:
Mr. Muhammed Faisal.T,
Assistant Professor of Commerce,
EMEA College of Arts & Science,
Kondotty.
Corporate Accounting 2
, School of Distance Education
INDEX
Page
MODULE CONTENTS
Number
a.) Redemption of
Debentures
b.) Redemption of
MODULE 1 Preference Shares 05-123
c. Bonus Shares
d. Buy back of shares
e) Right Issue
MODULE 2 Banking Companies 124-221
Accounts of Life
MODULE 3 222-277
Insurance
Consolidated Financial
MODULE 4 278-296
Statements (Ind AS 110)
Important Disclosure
MODULE 5 based accounting 297-304
standards
Corporate Accounting 3
, School of Distance Education
Corporate Accounting 4