CA-1 (BCOM 3rd)

UNIT-I

Concept and Scope of Corporate Accounting; Share Capital and its types; Shares: Types,

Issue, forfeiture and re-issue of forfeited shares; Buy back of shares; Book building; Sweat

equity; Employee stock option scheme; Rights issue; Bonus shares; Redemption of

preference shares.

UNIT-II

Debentures: Types, issue and redemption of debentures; Underwriting of shares and

debentures including firm underwriting; Calculation of the liability of the underwriter; Subunderwriting;

Broker and brokerage; Acquisition of business and Profit prior to

incorporation.

UNIT-III

Goodwill: Meaning; Types; Factors determining goodwill; Need for valuation of goodwill;

Methods for the valuation of goodwill. Valuation of shares: Need and methods.

UNIT-IV

Preparation of final accounts of a corporate body as per the latest version of Schedule VI

(Simple problems only); Main difference between the old format and the new one; Notable

corporate scandals with special reference to India