Corporate Accounting Bangalore University B.com 3rd Semester NEP Notes

Unit 1 Issue of Shares [Book]
Shares Introduction, Meaning, features		VIEW
Types of shares		VIEW
Issue of shares	VIEW	VIEW
Subscription of shares, Minimum subscription, Over subscription		VIEW
Pro-Rata allotment of Shares		VIEW
Book Building procedure for issue of shares		VIEW
Problems related to Journal entries on issue of shares at par, premium and discount		VIEW

Unit 2 Underwriting of Shares [Book]
Introduction, Meaning and Need for underwriting	VIEW
Advantages of Underwriting	VIEW
SEBI Regulations regarding Underwriting	VIEW
Underwriting Agreement	VIEW
Underwriting Commission	VIEW
Underwriter, Functions of Underwriter	VIEW
Types of Underwriting	VIEW
Marked and Unmarked Applications	VIEW
Problems on determination of Liability of Underwriters	VIEW
Underwriting Process	VIEW

Unit 3 Valuation of Goodwill [Book]
Meaning, Circumstances, Factors of Valuation of Goodwill		VIEW
Methods of Valuation of Goodwill:
Average Profit Method of Valuation of Goodwill		VIEW
Super Profit Method of Valuation of Goodwill		VIEW
Capitalization of Super Profit average Profit Method of Valuation of Goodwill		VIEW
Annuity Method of Valuation of Goodwill		VIEW
Capitalization of Profit Method		VIEW
Annuity Method		VIEW

Brand Meaning and features	VIEW	VIEW
Factors influencing value of brand		VIEW
Circumstances of valuation of brand		VIEW
Intellectual Property Rights (IPR): Meaning and features		VIEW
Factors influencing value of IPR		VIEW
Circumstances of valuation of IPR		VIEW

Patents Meaning and features	VIEW	VIEW
Factors influencing value of patents		VIEW
Circumstances of valuation of patent		VIEW

Unit 4 Valuation of Shares [Book]
Meaning, Need for Valuation of Shares	VIEW
Factors Affecting Valuation of Shares	VIEW
Methods of Valuation:
Intrinsic Value Method of Shares	VIEW
Yield Method of Shares	VIEW
Earning Capacity Method of Shares	VIEW
Fair Value of shares	VIEW
Rights Issue	VIEW
Valuation of Rights Issue	VIEW
Valuation of Share Warrant	VIEW

Unit 5 Company Final Accounts [Book]
Statutory Provisions regarding preparation of Company Final Accounts	VIEW
Treatment of Special Items	VIEW
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 Profit and Loss Account and Balance Sheet in vertical form	VIEW

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