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

Unit 1 [Book]
Meaning of ShareVIEW
Types of Shares, Preference Shares and Equity SharesVIEW
Issue of Shares at par, at Premium, at DiscountVIEW
Journal Entries relating to Issue of SharesVIEW
Calls-in-arrearsVIEW
Forfeiture and Re-issue of SharesVIEW
Unit 2 [Book]
Meaning of UnderwritingVIEW
SEBI regulations regarding UnderwritingVIEW
Underwriting CommissionVIEW
Types of underwriting agreement: Conditional and FirmVIEW
Determination of Liability in respect of Underwriting Contract fully Underwritten and Partially underwritten with and without firm UnderwritingVIEW
Unit 3 [Book]
Introduction, Meaning Calculation of Sales ratio Profit Prior to IncorporationVIEW
Time ratio Profit Prior to IncorporationVIEW
Weighted ratio Profit Prior to IncorporationVIEW
Treatment of Capital and Revenue expenditureVIEW
Ascertainment of Pre-incorporation and Post-incorporation Profits by Preparing Statement of Profit and Loss (Vertical Format) as per Schedule III of Companies Act, 2013VIEW
Unit 4 [Book]
Statutory Provisions regarding Preparation of Company’s Financial StatementsVIEW
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
Problems on Preparation of Statement of Profit and Loss and Balance Sheet as per Schedule III of Companies Act, 2013VIEW
Unit 5 [Book]
Corporate Financial ReportingVIEW
Corporate Financial Report, Meaning, Types, Objectives, Characteristics, Users, ComponentsVIEW
General Corporate InformationVIEW
Financial HighlightsVIEW
Letter to the shareholders from the CEOVIEW
Management Discussion and AnalysisVIEW
Financial StatementsVIEW
Balance SheetVIEW
Income StatementVIEW
Cash Flow StatementVIEW
Notes to AccountsVIEW
Meaning and Contents of Auditors ReportVIEW
Meaning and Contents of Corporate Governance ReportVIEW
Meaning and Contents of CSR ReportVIEW

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