Accounting

Corporate accounting

BBA (gen) SEMESTER- iiI

Prof. SNehal makawana

Unit 1

Final account of joint stock companies

Example of vertical presentation with schedule

Unit 2

Accounting for amalgamation

Meaning and objectives of Amalgamation and absorption

Accounting treatment of amalgamation

Examples based on amalgamation of only two companies, and accounting treatment only in book of purchasing company.

Unit 3

Rational analysis

Meaning of accounting ratio

Utility & limitation of ratio analysis

Classification of accounting ratio- liquidity ratio, profitability ratio, turnover ratios, & Leverage ratios.

Example based on two year data with interpretation

Unit 4

Preparation of fund flow statement

Meaning & importance of fund flow statement and cash flow statement

Difference between fund flow statement and cash flow statement

Statement showing changes in working capital

Adjusted profit & loss account

Example 1) funflow  statement  2) cash flow statement

Internal 40 marks

External 60 marks two hour Examination

Weightage theory 40%

Example 60%

Reference Book

Advance accounting 2 sehgel and sehgal Deepak

Advance accounts- shukla Mc and Grawal ts

Problems and solution in advance accounting –gupta Rl

Company accounts- gupta rl and radhaswamy  M

Rathmas company accounts theory prob. And solution rathman PV and Raju DR

Accounting standing and corporate accounting practice- ghosh tp