CA-2 (BCOM 4th)

UNIT –I

Amalgamation, Absorption and External Reconstruction: Meaning; methods of

calculating purchase consideration; Accounting entries and preparation of a Balance Sheet;

(Excluding inter-company holdings) Treatment of inter-company owings and unrealized

profit in stock; A reference to AS-14.

UNIT–II

Holding and Subsidiary Company: Meaning; Advantages and disadvantages of a holding

company; Cost of Control and Capital Reserve; Minority Interest; Capital Profits and

Revenue Profits; Treatment of unrealized profits and mutual owings; Simple problems on the

preparation of a Consolidated Balance Sheet.

UNIT–III

Liquidation/Winding Up: Meaning; Compulsory and Voluntary winding up; Preferential

payments; Liquidator’s Statement of Affairs and Surplus/Deficiency Account; Liquidator’s

Final Statement of Account; Receiver for debenture holders; ‘B’ List of contributories.

UNIT –IV

Insurance Company Accounts, Banking Company Accounts and Accounts Of Electricity

Companies.