Bangalore University BBA Notes

Corporate Accounting 3rd Semester BU BBA SEP 2024-25 Notes

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Unit 1 [Book]
Issue of Shares VIEW
Initial Subscription of Shares VIEW
Right Issue of Shares VIEW
Private Placement of Shares VIEW
IPO VIEW
FPO VIEW
Book Building VIEW
Prospectus VIEW
Red herring Prospectus VIEW
Issue of Bonus Shares, Reasons for issuing Bonus Shares, Legal Framework VIEW
Relevant Provisions of the Companies Act, 2013 for issuing Bonus Shares VIEW
Students are advised to go through some of the IPO documents which is available in the Public Domain) VIEW
Buyback of Shares Meaning, Objectives, Legal framework for Buyback under the Companies Act, 2013 VIEW
Unit 2 [Book]
Introduction, Meaning and Definition of Underwriting, Importance of Underwriting in Raising Capital VIEW
Types of Underwriting: Firm Underwriting, Conditional Underwriting, and Sub-Underwriting VIEW
Calculation of Liabilities and Commission: Gross Liability and Net Liability VIEW
Marked Applications and Unmarked Applications VIEW
Proportionate Liability in Syndicated Underwriting VIEW
Accounting for Underwriting: Treatment of Underwriting Commission in the Company’s Book and Settlement between Parties VIEW
Preparation of Statement of Underwriters Liability VIEW
** ****
Role of Underwriters in Capital Markets VIEW
Ethical Practices in Underwriting VIEW
Key Clauses in Underwriting Agreements VIEW
SEBI Guidelines on Commission Rates and Responsibilities VIEW
Unit 3 [Book]
Introduction Meaning and Need for Valuation of Shares VIEW
Factors affecting Value of Shares VIEW
Methods of Share Valuation illustration on:
Intrinsic Value Method VIEW
Yield Method VIEW
Earning Capacity Method VIEW
Fair Value Method VIEW
Rights Issue VIEW
Valuation of Rights Issue VIEW
Valuation of Warrants: Australian Model, Shivaraman-Krishnan Model VIEW
Unit 4 [Book]
Introduction, Meaning Concept of Profit (or Loss) Prior to the date of Incorporation VIEW
Pre-incorporation vs. Post-incorporation Periods VIEW
Calculation of Apportionment Ratios:
Sales Ratio VIEW
Time Ratio VIEW
Weighted Ratio VIEW
Treatment of Capital and Revenue Incomes and Expenditures VIEW
Ascertainment of pre-incorporation and post- incorporation profits by preparing statement of Profit and Loss (Vertical Format) as per schedule III of Companies Act, 2013 VIEW
Unit 5 [Book]
Statutory Provisions regarding Maintenance of Accounts by Company Section 128, 129, 134 VIEW
Fundamental Accounting assumption:  Going Concern, Accrual, Consistency VIEW
Annual Returns under Section 92, (Form AOC-4 & MGT-7A) VIEW
Preparation of Financial Statements of Companies as per schedule III to companies act, 2013 VIEW
Schedule 7 to Companies Act of 2013 for understanding the Rate of Depreciation on Key assets such as Plant and Machinery, Furniture and Fixtures, Office equipment, Vehicle, buildings, Intellectual Properties and Intangible Assets VIEW

>>Old Syllabus for 2024-25 Notes<<

Unit 1 [Book]
Introduction, Meaning of Shares VIEW
Types of Shares (Equity Shares and Preference Shares), Features of Equity & Preference Shares VIEW
Issue of Shares, Procedure for Issue of Shares, Kinds of Share Issues VIEW
Types of Share Issues, Issue of Shares at Par, at Premium and at Discount VIEW
Subscription of Shares, Minimum Subscription, Over-Subscription VIEW
Pro- Rata Allotment of Shares VIEW
Accounting for Issue of Shares at Par, Premium, Discount VIEW
Calls in Arrears and Calls in Advance VIEW
Unit 2 [Book]
Introduction, Overview of Redemption of Debentures Meaning, Importance and Objectives of Redemption VIEW
Methods of Redemptions:
Redemption Out of Profit VIEW
Redemption Out of Capital VIEW
Redemption by Payment in Lump Sum VIEW
Redemption by Instalments VIEW
Redemption by Purchase in the Open Market VIEW
Key Financial Adjustments in Redemption of Debentures VIEW
Provision for Premium on Redemption of Debentures VIEW
Treatment of Unamortized Debenture Discount or Premium VIEW
Accounting for Redemption of Debentures under Sinking Fund method VIEW
Journal Entries VIEW
Ledger Accounts VIEW
Preparation of Financial Statements VIEW
Post- Redemption as per Schedule III to Companies Act 2013 VIEW
Unit 3 [Book]
Introduction, Meaning of Underwriting VIEW
SEBI regulations regarding Underwriting VIEW
Underwriting Commission VIEW
Underwriter, Functions, Advantages of Underwriting VIEW
Types of Underwriting VIEW
Marked and Unmarked Applications VIEW
Determination of Liability in respect of Underwriting Contract when fully Underwritten and Partially Underwritten with and without firm Underwriting VIEW
Unit 4 [Book]
Introduction Meaning and Need for Valuation of Shares VIEW
Factors affecting Value of Shares VIEW
Methods of Share Valuation illustration on:
Intrinsic Value Method VIEW
Yield Method VIEW
Earning Capacity Method VIEW
Fair Value Method VIEW
Rights Issue VIEW
Valuation of Rights Issue VIEW
Valuation of Warrants: Australian Model, Shivaraman-Krishnan Model VIEW
Unit 5 [Book]
Statutory Provisions regarding Preparation of Financial Statements of Companies as per schedule III of Companies act. 2013 VIEW
List of the Companies follow Schedule III of companies Act 2013 VIEW
Preparation of Statement of Profit and Loss VIEW
Preparation of Statement of Balance Sheet VIEW

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