Corporate Accounting

By CA Amita Bissa | Jai Narain Vyas University, Jodhpur

Learners enrolled: 572

The objective of this course is to understand the conceptual framework of corporate accounting and to make students aware about the corporate entities and their working in the accounting scenario. The students will learn about many different aspects of corporate accounting such as issue of shares, debentures, buy back of shares, right shares valuation of shares and many important aspects.

Summary

Course Status :	Upcoming
Course Type :	Core
Language for course content :	English
Duration :	15 weeks
Category :	Commerce
Credit Points :	5
Level :	Undergraduate
Start Date :	05 Jan 2026
End Date :	30 Apr 2026
Enrollment Ends :	28 Feb 2026
Exam Date :
Translation Languages :	English
NCrF Level	5.0

Page Visits

Course layout

Unit 1. Accounting for Share Capital & Debentures 12 Lectures Issue, forfeiture and reissue of forfeited shares: concept & process of book building; Issue of rights and bonus shares; Buy back of shares; Redemption of preference shares; Issue and Redemption of Debentures

Unit 2. Final Accounts 9 Lectures Preparation of profit and loss account and balance sheet of corporate entities, excluding calculation of managerial remuneration, Disposal of company profits

Unit 3. Valuation of Goodwill and Valuation of Shares Concepts and calculation: simple problem only 6 Lectures

Unit 4. Amalgamation of Companies 12 Lectures Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding intercompany holdings). Internal reconstruction: concepts and accounting treatment excluding scheme of reconstruction

Unit 5. Accounts of Holding Companies/Parent Companies Preparation of consolidated balance sheet with one subsidiary company; Relevant provisions of Accounting Standard: 21 (ICAI). 12Lectures

Unit 6. Accounts of Banking Companies 7 Lectures Difference between balance sheet of banking and non-banking companies; Prudential norms; Asset structure of a commercial bank; Non-performing assets (NPA)

Unit 7. Cash Flow Statement 7 Lectures Concept of funds, Preparation of cash flow statement as per Indian Accounting Standard (IndAS): 7.

Books and references

1. J.R. Monga, Fudamentals of Corporate Accounting. Mayur Paper Backs, New Delhi.

2. M.C. Shukla, T.S. Grewal, and S.C. Gupta. Advanced Accounts. Vol.-II. S. Chand & Co., New

Delhi.

3. S.N. Maheshwari, and S. K. Maheshwari. Corporate Accounting. Vikas Publishing House, New

Delhi.

4. Ashok Sehgal, Fundamentals of Corporate Accounting. Taxman Publication, New Delhi.

5. V.K. Goyal and Ruchi Goyal,. Corporate Accounting. PHI Learning.

6. Jain, S.P. and K.L. Narang. Corporate Accounting. Kalyani Publishers, New Delhi.

7. Bhushan Kumar Goyal, Fundamentals of Corporate Accounting, International Book House

8. P. C. Tulsian and Bharat Tulsian, Corporate Accounting, S.Chand

9. Amitabha Mukherjee, Mohammed Hanif, Corporate Accounting, McGraw Hill Education

10. Compendium of Statements and Standards of Accounting. The Institute of Chartered Accountants of

India, New Delhi

Instructor bio

CA Amita Bissa

Jai Narain Vyas University, Jodhpur

CA. Amita Bissa , is the practicing Chartered Accountant for past 15 years extending her professional services in the field of accounting, taxation, management consultancy. She has contributed more than 250 e- contents in the field of commerce for various subjects like financial accounting, cost accounting, management accounting, banking and finance for over 10 years. She has been visiting faculty and industry expert in various universities like JIET, Vyas College, FMS- JNVU etc. She has contribution paper on GST Compliance and Procedures, Risk assessment in banking industry, Global laundering etc in Journals published for National Seminars by various colleges.

Course certificate

1. End-Term Examination:

Weightage: 70% of the final result

Minimum Passing Criteria: 40%

2. Internal Assessment:

Weightage: 30% of the final result

Minimum Passing Criteria: 40%

Calculation of IA Marks:

Out of all graded weekly assessments/assignments, the top 50% of assignments shall be considered for the calculation of the final Internal Assessment marks.

All students who obtain 40% marks in the internal assessment and 40% marks in the end-term proctored exam separately will be eligible for the SWAYAM Credit Certificate.

SWAYAM Helpline / Support