Corporate Accounting

Vibhooti Mishra
Last Update September 17, 2021
1 already enrolled

About This Course



Periods/week Credits                                                                                             Max. Marks: 100

L: 4      T: 0      4                                                                     Internal/Continuous Assessment: 30

Duration of Examination: 3 Hrs                                                              End Semester Exams: 70

Course Outcomes:

By the end of the course, a student should be able to:

OBCOM-DS-301.1 Develop the knowledge of corporate accounting.

OBCOM-DS-301.2 Analyze the techniques of preparing the financial statements.

OBCOM-DS-301.3 Apply the concepts and standards in resolving practical problems in corporate


OBCOM-DS-301.4 Interpret the corporate accounting procedures and apply the same in the career of being an accounting professional.



Unit 1: Accounting for Share Capital

  • Issue of shares
  • Forfeiture of shares
  • Reissue of shares
  • Redemption of preference shares (including practical problems)

Unit 2: Accounting for Debentures

  • Concept and difference between share and debenture
  • Issue of debentures
  • Sources and methods of redemption of debentures (including practical problems)

Unit 3: Final Accounts of Companies (as per the revised schedule VI of the Companies Act)

  • Statutory provisions regarding preparation of company’s final accounts
  • Preparation of financial statement (profit and loss, balance sheet and profit and loss appropriation account)
  • Treatment of adjustments in company’s final accounts (including practical problems)




Unit 4: Valuation of Goodwill and Shares

  • Concept, need and methods of valuation of goodwill
  • Concept, need and methods of shares (including practical problems)

Unit 5: Underwriting of Shares and Debentures

  • Concept of underwriting
  • Marked applications, partial underwriting and firm underwriting

Unit 6: Liquidation of a Company

  • Concept and methods of liquidation
  • Liquidator’s final statement of accounts (including practical problems)
  • Concept of liquidator’s remuneration

Recommended Books:

  1. Maheshwari, S.N. and Maheshwari, S.K., Corporate Accounting, Vikas Publishing House, New Delhi.
  2. Shukla, M.C., Grewal, T.S. and Gupta, S.C., Advanced Accounts, S. Chand & Co., New Delhi.
  3. Monga, J.R., Fundamentals of Corporate Accounting, Mayur Paper Backs, New Delhi.
  4. Jain, S.P. and Narang, K L., Corporate Accounting, Kalyani Publishers, New Delhi.

Only Latest available edition of the books are recommended.


24 Lessons

UNIT 1: Accounting for share Capital

Q2 : PPT00:00:00Preview
Q2: PPT00:00:00Preview
Q2: PPT00:00:00Preview
Q3 :FAQ00:00:00
Q3 :FAQ00:00:00
Q4 :Assignment 1
Q4 :Assignment 2
Assignment 3
Q1 : Video10:40Preview
Q1 : Video10:18
Q1 : Video10:18Preview

UNIT 2 :Accounting for Debentures

Unit 3 – : Final Accounts of Companies

UNIT 4- Valuation of Goodwill and Shares

Unit 5: Underwriting of Shares and Debentures

Unit 6: Liquidation of a Company

Your Instructors

Vibhooti Mishra

4 Courses
0 Reviews
5 Students
NET JRF Qualified | M.Com | B.Com (H)

An alumni of University of Delhi and Jamia Millia Islamia. 6 year experience as an academician.

Areas of Interest : Finance , Accountancy ,taxation and business laws.

Purpose of life : To contribute for betterment of  youth of the society.
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