Osmania University B.com Notes

Corporate Accounting Osmania University B.com 4th Semester Notes

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Unit 1 Company Liquidation {Book}
Company Liquidation Meaning, Modes VIEW
Contributory Preferential Payments VIEW
Statements of Affairs VIEW
Remuneration VIEW
Preparation of Liquidator’s Final Statement of Account VIEW

 

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

 

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

 

Unit 4 Accounts of Banking Companies {Book}
Banking Companies Books and Registers maintained VIEW
Slip system of Posting VIEW
Rebate on Bills Discounted VIEW
Non-Performing Assets VIEW
Legal Provisions relating to final Accounts VIEW
Final Accounts of Banking Companies VIEW

 

Unit 5 Accounts of Insurance Companies and Insurance Claims {Book}
Accounts of Insurance Companies Introduction, Formats VIEW
Revenue Account, Net Revenue Account VIEW
Balance Sheet, Valuation Balance Sheet, Net Surplus VIEW
General Insurance VIEW VIEW
Preparation of final accounts with Special reference to Fire and Marine Insurance VIEW
Insurance claims: Meaning VIEW
Loss of Stock and Assets, Average Clause VIEW
Treatment of Abnormal Loss, Loss of Profit VIEW

 

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