Corporate Accounting Bangalore City University BBA SEP 2024-25 2nd Semester Notes

Unit 1 [Book]
Meaning of Share VIEW
Types of Shares, Preference Shares and Equity Shares VIEW
Issue of Shares at par, at Premium, at Discount VIEW
Journal Entries relating to Issue of Shares VIEW
Calls-in-arrears VIEW
Forfeiture and Re-issue of Shares VIEW
Unit 2 [Book]
Meaning of Underwriting VIEW
SEBI regulations regarding Underwriting VIEW
Underwriting Commission VIEW
Types of underwriting agreement: Conditional and Firm VIEW
Determination of Liability in respect of Underwriting Contract fully Underwritten and Partially underwritten with and without firm Underwriting VIEW
Unit 3 [Book]
Introduction, Meaning Calculation of Sales ratio Profit Prior to Incorporation VIEW
Time ratio Profit Prior to Incorporation VIEW
Weighted ratio Profit Prior to Incorporation VIEW
Treatment of Capital and Revenue expenditure 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 4 [Book]
Statutory Provisions regarding Preparation of Company’s Financial Statements 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
Problems on Preparation of Statement of Profit and Loss and Balance Sheet as per Schedule III of Companies Act, 2013 VIEW
Unit 5 [Book]
Corporate Financial Reporting VIEW
Corporate Financial Report, Meaning, Types, Objectives, Characteristics, Users, Components VIEW
General Corporate Information VIEW
Financial Highlights VIEW
Letter to the shareholders from the CEO VIEW
Management Discussion and Analysis VIEW
Financial Statements VIEW
Balance Sheet VIEW
Income Statement VIEW
Cash Flow Statement VIEW
Notes to Accounts VIEW
Meaning and Contents of Auditors Report VIEW
Meaning and Contents of Corporate Governance Report VIEW
Meaning and Contents of CSR Report VIEW

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