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Unit I
Accounting for Share Capital & Debentures: Accounting for Equity and Debt Capital – call money, premium, discount, forfeiture, surrender, redemption, advance and arrears. Issue and Pro-rata allotment of shares; concept & process of book building; Issue of rights and bonus shares; ESOPs and Buy Back of shares; Issue and Redemption of preference shares and Debentures. (In reference to Relevant Accounting Standards (AS and Ind AS) and Guidance Notes as applicable.) Accounting treatment for alteration of share capital and reduction of the share capital; Preparation of balance sheet after Internal Reconstruction. Profit or loss Prior to Incorporation: Meaning of profit or loss prior to incorporation; accounting treatment of profit or loss prior to incorporation. valuation of Goodwill and Share.
As per the latest IPU syllabus — cross-check electives with your college.
Where can I download Corporate Accounting (BBA-CAM 320) notes for IPU?
This page has upcoming Corporate Accounting notes for IPU BBA BBA-CAM semester 6, aligned with the latest IPU syllabus. Free resources download instantly; premium ones unlock right after payment.
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Which semester is Corporate Accounting taught in for BBA-CAM?
Corporate Accounting (BBA-CAM 320) is a semester 6 subject in the IPU BBA BBA (Computer Aided Management) (BBA-CAM) curriculum.
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