Corporate Accounting Bangalore City University B.Com SEP 2024-25 3rd Semester Notes

Unit 1 [Book]
Introduction, Meaning of Underwriting VIEW
SEBI Regulations regarding Underwriting VIEW
Underwriting Commission VIEW
Types of Underwriting Firm Underwriting, Open Underwriting VIEW
Marked and Unmarked Applications VIEW
Determination of Liability in respect of Underwriting Contracts: When Shares and Debentures are Fully and Partially Underwritten, with and without firm Underwriting VIEW
Problems relating to Underwriting of Shares and Debentures of Companies only VIEW
Unit 2 [Book]
Profit Prior to Incorporation VIEW
Calculation of Sales Ratio VIEW
Time Ratio VIEW
Weighted Ratio VIEW
Treatment of Capital and Revenue Expenditure VIEW
Ascertainment of Pre-Incorporation and Post Incorporation Profits by preparing Statement of Profit and Loss VIEW
Preparation of Balance Sheet (Vertical Format) as per Schedule III of Companies Act, 2013 VIEW
Unit 3 [Book]
Meaning and Factors influencing Goodwill, Valuation of Goodwill, Circumstances under which Goodwill is Valued VIEW
Methods of Valuation of Goodwill:
Average Profit Method VIEW
Capitalization of Average Profit Method VIEW
Super Profit Method, Capitalization of Super Profit Method VIEW
Annuity Method VIEW
Unit 4 [Book]
Valuation of Shares, Meaning and Need for Valuation VIEW
Factors affecting Valuation of Shares VIEW
Methods of Valuation:
Intrinsic Value Method VIEW
Yield Method VIEW
Fair Value Method VIEW
Valuation of Preference Shares VIEW
Unit 5 [Book]
Statutory Provisions regarding Preparation of Financial Statements of Companies as per Schedule III of New Companies Act 2013 VIEW
Statutory Provisions regarding Preparation of Financial Statements of Companies as per and IND AS-1 VIEW
Treatment of Special Items:
Tax deducted at Source VIEW
Advance Payment of Tax VIEW
Provision for Tax VIEW
Depreciation VIEW
Interest on Debentures VIEW
Dividends VIEW
Rules regarding payment of dividends VIEW
Transfer to Reserves VIEW
Preparation of Statement of Profit and Loss and Balance Sheet VIEW

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