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

Unit 1 [Book]
Introduction, Meaning of UnderwritingVIEW
SEBI Regulations regarding UnderwritingVIEW
Underwriting CommissionVIEW
Types of Underwriting Firm Underwriting, Open UnderwritingVIEW
Marked and Unmarked ApplicationsVIEW
Determination of Liability in respect of Underwriting Contracts: When Shares and Debentures are Fully and Partially Underwritten, with and without firm UnderwritingVIEW
Problems relating to Underwriting of Shares and Debentures of Companies onlyVIEW
Unit 2 [Book]
Profit Prior to IncorporationVIEW
Calculation of Sales RatioVIEW
Time RatioVIEW
Weighted RatioVIEW
Treatment of Capital and Revenue ExpenditureVIEW
Ascertainment of Pre-Incorporation and Post Incorporation Profits by preparing Statement of Profit and LossVIEW
Preparation of Balance Sheet (Vertical Format) as per Schedule III of Companies Act, 2013VIEW
Unit 3 [Book]
Meaning and Factors influencing Goodwill, Valuation of Goodwill, Circumstances under which Goodwill is ValuedVIEW
Methods of Valuation of Goodwill:
Average Profit MethodVIEW
Capitalization of Average Profit MethodVIEW
Super Profit Method, Capitalization of Super Profit MethodVIEW
Annuity MethodVIEW
Unit 4 [Book]
Valuation of Shares, Meaning and Need for ValuationVIEW
Factors affecting Valuation of SharesVIEW
Methods of Valuation:
Intrinsic Value MethodVIEW
Yield MethodVIEW
Fair Value MethodVIEW
Valuation of Preference SharesVIEW
Unit 5 [Book]
Statutory Provisions regarding Preparation of Financial Statements of Companies as per Schedule III of New Companies Act 2013VIEW
Statutory Provisions regarding Preparation of Financial Statements of Companies as per and IND AS-1VIEW
Treatment of Special Items:
Tax deducted at SourceVIEW
Advance Payment of TaxVIEW
Provision for TaxVIEW
DepreciationVIEW
Interest on DebenturesVIEW
DividendsVIEW
Rules regarding payment of dividendsVIEW
Transfer to ReservesVIEW
Preparation of Statement of Profit and Loss and Balance SheetVIEW

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