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    Corporate Accounting ACCT214

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    Loolik Soli
    The document provides details of the Corporate Accounting-II course curriculum. [1] The course aims to help students understand techniques of consolidation, restructuring and liquidating corporate entities. [2] It is a 3-credit UG level course that will use lectures, presentations, self-study and assessments like quizzes and assignments. [3] The syllabus is divided into 5 modules covering topics like amalgamation, reconstruction, holding companies, banking companies and liquidation.

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    Corporate Accounting ACCT214

    Uploaded by

    Loolik Soli
    203 views3 pages
    The document provides details of the Corporate Accounting-II course curriculum. [1] The course aims to help students understand techniques of consolidation, restructuring and liquidating corporate entities. [2] It is a 3-credit UG level course that will use lectures, presentations, self-study and assessments like quizzes and assignments. [3] The syllabus is divided into 5 modules covering topics like amalgamation, reconstruction, holding companies, banking companies and liquidation.

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    The document provides details of the Corporate Accounting-II course curriculum. [1] The course aims to help students understand techniques of consolidation, restructuring and liquidating corporate entities. [2] It is a 3-credit UG level course that will use lectures, presentations, self-study and assessments like quizzes and assignments. [3] The syllabus is divided into 5 modules covering topics like amalgamation, reconstruction, holding companies, banking companies and liquidation.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    203 views3 pages

    Corporate Accounting ACCT214

    Uploaded by

    Loolik Soli
    The document provides details of the Corporate Accounting-II course curriculum. [1] The course aims to help students understand techniques of consolidation, restructuring and liquidating corporate entities. [2] It is a 3-credit UG level course that will use lectures, presentations, self-study and assessments like quizzes and assignments. [3] The syllabus is divided into 5 modules covering topics like amalgamation, reconstruction, holding companies, banking companies and liquidation.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 3

    Annexure ‘CD – 01’

    FORMAT FOR COURSE CURRICULUM

    L T P/ SW/F No. of TOTAL


    S W PSDA CREDIT
    Course Title: Corporate Accounting-II UNITS
    Credit Units: 03 03 00 00 00 - 03
    Course Level: UG
    Course Code: ACCT214

    Course Objectives: To help the students to understand the techniques of consolidation, restructuring and liquidating the corporate entities.

    Pre-requisites: The student opting for this course should have a basic knowledge of financial accounting and corporate accounting.

    Course Contents/Syllabus:

    Weightage (%)
    Module I Amalgamation, absorption and external reconstruction 20% Sana quiz and case
    Meaning, legal provisions, types-in the nature of merger-in the nature of purchase, purchase consideration, accounting treatment in the
    books of transferor and transferee, Pooling of interest method-Purchase method (Excluding Inter company holdings), absorption-
    accounting procedure, External reconstruction- and accounting procedure.

    Module II Accounting for Internal reconstruction 20%


    Meaning, nature and need for Internal Reconstruction, Methods of internal
    reconstruction, Utilization of balance in reconstruction account, Balance
    sheet after Internal Reconstruction.

    Module III Holding and subsidiary companies 20% neha home assignment &
    Consolidated Balance Sheet and P & L A/C of holding and Subsidiary companies with one subsidiary only, intercompany case study
    transactions, unrealized profit, revaluation of assets & liabilities.

    Module IV Banking Companies 20% naha quiz and viva

    Difference between balance sheet of banking and non banking company; prudential norms. Assets structure of a commercial
    bank, Non performing assets(NPA).
    Module V: Liquidation 20% home assignment & quiz
    Meaning, types of Liquidation – Preparation of Liquidator’s Statement of affairs – order of payment - Calculation of commission on Assets
    Realized – payment to unsecured creditors – payment to Unsecured creditors other than preferential creditors – calculation of pro rata- treatment
    of uncalled Capital – liability of contributors, Preparation of Liquidator’s Statement of accounts. IBC -2016 and its amendments.

    Course Learning Outcomes:


     On the successful completion of this course student will be able:
     to understand of the concepts, practice and procedures of company accounts related to amalgamation, reconstruction and winding up of
    companies.
     To evaluate the consolidated financial statements.
     Analyze banking companies’ final statements and its special features

    Pedagogy for Course Delivery:


    The course is covered by adopting a combination of lecture methods, class presentation by groups of students, self study sessions. Each student is required to do the back
    ground reading from the specified chapters , provided video , ppt and other materials before coming to class. Quiz will be given for assessment and Cases are also to be
    analyzed, discussed in groups (teams) outside the class as preparatory work

    Assessment/ Examination Scheme:

    Theory L/T (%) Lab/Practical/Studio (%)

    100% --

    Theory Assessment (L&T):


    Continuous Assessment/Internal Assessment End Term Examination
    (____ %) (___%)
    Components (Drop down) PV HA
    Mid-Term Exam Attendance
    Linkage of PSDA with
    Internal Assessment
    Component, if any
    Weightage (%) 20 15 10 5
    50
    Lab/ Practical/ Studio Assessment: NA

    Continuous Assessment/Internal Assessment End Term Examination


    (____ %) (____ %)

    Components (Drop down

    Weightage (%)

    Text Reading:
    J.R.Monga- Fundamentals of corporate accounting

    D.K.Goel-Corporate Accounting S.N.Maheshwari,

    Corporate Accounting Mukherjee &Hanif-

    Corporate Accounting Grewal and Gupta,

    Advanced Accounting Radhaswamy and

    R.L. Gupta, Advanced Accounting

    Any other Study Material: case and vedio

     Case study on liquidation- https://www.greenfieldrecovery.co.uk/company-closure/voluntary-liquidation/creditors-voluntary-liquidation/creditors-


    voluntary-liquidation-case-study/
    https://www.purnells.co.uk/limited-company/creditors-voluntary-liquidations/case-study-phoenix-company

    https://www.youtube.com/watch?v=zQWSpfYOHAg

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