About Course

Corporate accounting is a specialized branch of accounting focused on the financial activities and reporting requirements of corporationsIt involves recording, classifying, summarizing, and analyzing financial transactions to provide accurate and timely financial information for decision-making and regulatory compliance. Key aspects include preparing financial statements (balance sheet, income statement, cash flow statement), maintaining ledgers, and ensuring adherence to accounting standards and legal requirements

Course Content

Unit-I: Accounting for Share Capital & Debentures
In corporate accounting, share capital represents the funds a company raises by issuing and selling shares of its stock to investors. It's a crucial component of a company's equity capital structure, reflecting the ownership stake of shareholders and serving as a key source of financing for business operations and growth

  • Meaning and Kinds of shares
  • Issue, forfeiture and re-issue of forfeited shares including pro- rata allotment
  • ESOPs and Buy Back of shares
  • Meaning and types of debentures, Issue and Redemption of Debentures

Unit-II: Preparation of Financial Statements

Unit-III: Amalgamation and Internal Reconstruction

Unit-IV: Corporate Financial Reporting

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