Corporate Accounting Osmania University B.com 4th Semester Notes

Unit 1 Company Liquidation {Book}
Company Liquidation Meaning, ModesVIEW
Contributory Preferential PaymentsVIEW
Statements of AffairsVIEW
RemunerationVIEW
Preparation of Liquidator’s Final Statement of AccountVIEW

 

Unit 2 Amalgamation (AS-14): {Book}
Amalgamation: In the Nature of Merger and PurchaseVIEW
Calculation of Purchase ConsiderationVIEW
Accounting Treatment in the books of Transferor and Transferee CompaniesVIEW

 

Unit 3 Internal Reconstruction and Acquisition of Business {Book}
Internal Reconstruction: Accounting treatmentVIEW
Preparation of final statement after reconstructionVIEW
Acquisition of business when new set of books are openedVIEW
Debtors and Creditors taken over on behalf of vendorsVIEW
When same set of books are continued (Including problems)VIEW

 

Unit 4 Accounts of Banking Companies {Book}
Banking Companies Books and Registers maintainedVIEW
Slip system of PostingVIEW
Rebate on Bills DiscountedVIEW
Non-Performing AssetsVIEW
Legal Provisions relating to final AccountsVIEW
Final Accounts of Banking CompaniesVIEW

 

Unit 5 Accounts of Insurance Companies and Insurance Claims {Book}
Accounts of Insurance Companies Introduction, FormatsVIEW
Revenue Account, Net Revenue AccountVIEW
Balance Sheet, Valuation Balance Sheet, Net SurplusVIEW
General InsuranceVIEWVIEW
Preparation of final accounts with Special reference to Fire and Marine InsuranceVIEW
Insurance claims: MeaningVIEW
Loss of Stock and Assets, Average ClauseVIEW
Treatment of Abnormal Loss, Loss of ProfitVIEW

 

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