Corporate Accounting and Reporting Bangalore North University BBA SEP 2024-25 3rd Semester Notes

Unit 1 [Book]
Financial Statements, Meaning and Objectives of Financial Statements VIEW
Financial Statements VIEW
Components of Financial Statements VIEW
Statement of Profit and Loss VIEW
Balance Sheet VIEW
Notes to Accounts VIEW
Frequency of Preparation of Financial Statement VIEW
Maintenance of Books of Accounts Under the Companies Act, 2013 VIEW
Treatment of Special Items: Managerial Remuneration, Divisible Profits VIEW
Preparation of Final Accounts as per Division I of Schedule III of the Companies Act, 2013 (Problems with a Maximum of 4 Adjustments) VIEW
Unit 2 [Book]
Statement of Cash Flows, Meaning, Objectives and Significance of Cash Flow Statement VIEW
Classification of Cash Flows: Operating, Investing and Financing Activities VIEW
Problems on Preparation of Statement of Cash Flows (Indirect Method Only) VIEW
Unit 3 [Book]
Meaning and Nature of Goodwill, Factors Influencing Goodwill, Circumstances of Valuation of Goodwill, Methods VIEW
Problems on Valuation of Goodwill:
Average Profit Method VIEW
Super Profit Method, Capitalisation Method VIEW
Annuity Method VIEW
Unit 4 [Book]
Corporate Financial Reporting: Meaning, Characteristics of a Good Corporate Financial Report Components of Corporate Financial Reports: VIEW
General Corporate Information VIEW
Financial Highlights VIEW
Letter to Shareholders VIEW
Management Discussion and Analysis (MD&A) VIEW
Key Financial Statements in Corporate Reporting:
Balance Sheet VIEW
Statement of Profit and Loss VIEW
Statement of Cash Flows VIEW
Notes to the Financial Statements VIEW
Auditor’s Report (Meaning and Contents of these Reports to be discussed in brief) VIEW
Corporate Governance Report VIEW
Corporate Social Responsibility Report VIEW
Environmental, Social, and Governance (ESG) Report VIEW
Unit 5 [Book]
Meaning of Artificial Intelligence, Evolution of AI in Business and Accounting VIEW
AI Technologies in Accounting: Machine Learning, Natural Language Processing and Robotic Process Automation VIEW
AI Applications in Accounting:
AI in Auditing VIEW
AI for Financial Analysis VIEW
AI in Payroll and HR Accounting VIEW
Benefits and Challenges of AI in Accounting VIEW

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