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

Unit 1 [Book]
Financial Statements, Meaning and Objectives of Financial StatementsVIEW
Financial StatementsVIEW
Components of Financial StatementsVIEW
Statement of Profit and LossVIEW
Balance SheetVIEW
Notes to AccountsVIEW
Frequency of Preparation of Financial StatementVIEW
Maintenance of Books of Accounts Under the Companies Act, 2013VIEW
Treatment of Special Items: Managerial Remuneration, Divisible ProfitsVIEW
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 StatementVIEW
Classification of Cash Flows: Operating, Investing and Financing ActivitiesVIEW
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, MethodsVIEW
Problems on Valuation of Goodwill:
Average Profit MethodVIEW
Super Profit Method, Capitalisation MethodVIEW
Annuity MethodVIEW
Unit 4 [Book]
Corporate Financial Reporting: Meaning, Characteristics of a Good Corporate Financial Report Components of Corporate Financial Reports:VIEW
General Corporate InformationVIEW
Financial HighlightsVIEW
Letter to ShareholdersVIEW
Management Discussion and Analysis (MD&A)VIEW
Key Financial Statements in Corporate Reporting:
Balance SheetVIEW
Statement of Profit and LossVIEW
Statement of Cash FlowsVIEW
Notes to the Financial StatementsVIEW
Auditor’s Report (Meaning and Contents of these Reports to be discussed in brief)VIEW
Corporate Governance ReportVIEW
Corporate Social Responsibility ReportVIEW
Environmental, Social, and Governance (ESG) ReportVIEW
Unit 5 [Book]
Meaning of Artificial Intelligence, Evolution of AI in Business and AccountingVIEW
AI Technologies in Accounting: Machine Learning, Natural Language Processing and Robotic Process AutomationVIEW
AI Applications in Accounting:
AI in AuditingVIEW
AI for Financial AnalysisVIEW
AI in Payroll and HR AccountingVIEW
Benefits and Challenges of AI in AccountingVIEW

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