Gauhati University B.Com 2nd Semester Corporate Accounting Notes (PDF)

Enhance your exam preparation with Gauhati University B.Com 2nd Semester Corporate Accounting Notes (PDF), a well-structured study resource designed as per the latest UGCBCS syllabus. These notes simplify complex concepts, making them easy to understand and apply.

Contents:

Unit 1: Final Accounts

Covers the preparation of final accounts of a joint stock company as per the Companies Act, 2013, along with necessary adjustments.

Unit 2: Incentive Equity, Buy Back, and Valuation of Shares & Goodwill

Explains the concept of right and bonus shares, including their meaning, advantages, disadvantages, provisions as per the Companies Act, 2013, and accounting treatment. Covers the buyback of shares, its meaning, legal provisions, and accounting methods. Also includes valuation of shares and goodwill, with concepts, legal provisions, and simple calculation problems.

Unit 3: Internal Reconstruction of Companies

Discusses the meaning and different forms of internal reconstruction. Covers provisions as per the Companies Act and accounting treatment for alteration and reduction of share capital. Includes the preparation of a balance sheet after internal reconstruction.

Unit 4: Amalgamation of Companies

Explains the meaning and objectives of amalgamation, provisions as per Accounting Standard 14, types of amalgamation (merger and purchase), determination of consideration for amalgamation, and the accounting treatment. Includes the preparation of a balance sheet after amalgamation.

Unit 5: Accounts of Holding Company

Covers the meaning and concepts related to holding and subsidiary companies, pre-acquisition and post-acquisition profit/loss, minority interest, and cost of control. Explains the need for consolidation of financial statements as per AS 21 and includes the preparation of a consolidated balance sheet of a holding company with one subsidiary.

Why Choose This PDF?

• Comprehensive & Exam-Oriented – Covers all topics as per the latest Gauhati University syllabus.
• Simplified Explanations – Easy-to-understand language with clear step-by-step problem-solving methods.
• Previous Year Questions Included – Helps in better exam preparation.
• Instant Access & Portable – Downloadable PDF format for convenient study anytime, anywhere.

This Corporate Accounting Notes PDF is perfect for Gauhati University B.Com 2nd Semester FYUGP students, providing well-organized study material to help you score better in exams. Download now!