Unit 1. Accounting for Share Capital & Debentures 15 Lectures
Issue, forfeiture and reissue of forfeited shares – concept & process of book building. Issue of rights and bonus shares. Buy back of shares. Redemption of preference shares. Issue and Redemption of Debentures.

Unit 2. Final Accounts 8 Lectures
Preparation of profit and loss account and balance sheet of corporate entities, excluding calculation of managerial remuneration. Disposal of company profits.

Unit 3. Valuation of Goodwill and Valuation of Shares 6 Lectures
Concepts and calculation – simple problem only.

Unit 4. Amalgamation of Companies 15 Lectures
Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding intercompany holdings).
Internal reconstruction: concepts and accounting treatment excluding scheme of reconstruction.

Unit 5. Accounts of Holding Companies /Parents Companies 14 Lectures
Preparation of consolidated balance sheet with one subsidiary company .Relevant provisions of Accounting
Standard: 21 (ICAI)

Unit 6. Liquidation of Companies 7 Lectures
Voluntary Liquidation only.

Suggested Readings:-
1. Monga, J.R Fundamentals of corporate Accounting. Mayur Paper Backs, New Delhi .
2. Shukla, M.C., T.S. Grewal, and S.C Gupta. advanced Accounts. Vol – II .S. Chand & Co., New Delhi.
3. Maheshwari, S.N and S.K .Maheshwari .Corporate Accounting. Vikash Publishing House, new Delhi.
4. Sehgal, Ashok and Deepak Sehgal. Corporate Accounting. Taxman Publication, New Delhi.
5. Gupta, Nirmal. Corporate Accounting. Sahitya Bhawan, Agra.
6. Jain, S.P. and K. L. Narang. Corporate Accounting. Kalyani Publishers, New Delhi.
7. Compendium of Statements and Standards of Accounting .The Institute of Chartered Accounts of India, New Delhi.
8. Bhushan Kumar Goyal, Fundamentals of corporate Accounting. international Book House.
9. Dr. B.N Ojha, Corporate Accounting.
10. Dr. S.K Singh & Dr. B.K. Mehta, Specialised Accounting, SBPD Publication, Agra.