Page 4 - DCOM201_ACCOUNTING_FOR_COMPANIES_I

SYLLABUS
Accounting for Companies - I

Objectives: To enable the students to get familiarized with the existing accounting system for companies and to develop
awareness about Corporate Accounting in conformity with the provision of Companies Act.

Sr. No. Topics

1. Shares Capital: Types of share capital, Issue of shares, Under and Over subscription of shares,
forfeiture of shares, Pro-rata allotment.
2. Reissue of forfeited shares.
3. Buy Back of Shares, Rights and Bonus issue of shares, Private placement of shares.
4. Issue and redemption of preference shares.
5. Debentures: concept, types, issue and treatment of discount, Issue for consideration other than cash
and as collateral security, conditions of issue of debentures from redemption point of view.
6. Redemption of Debentures: Methods of redemption, sources of redemption.
7. Underwriting of shares.
8. Profit and loss prior to incorporation.
9. Divisible profits and Managerial Remuneration.
10. Final accounts of companies; meaning, contents, types and limitations of financial statements,
preparation of financial statements as per schedule VI of companies act, 1956.