Programme: Bachelor of Commerce (General)
Academic Year: 2019-2020
Course Title: Advanced Corporate Accounting
Course Code: BC 608                                                                                                                   HPW: 5
Course Type: DSE                                                                                                                         Credit: 5
Semester: VI                                                                                                                                 Section A & B
Course Objective: The main objective of the course is to gain knowledge of AS-19 & 21 and format accounts. It also aims at:                                                                                 1) Providing an understanding of the presentation and analysis of Financial reporting for the owners as well as external users.                                                                2) Comprehend the concepts and standards underlying the accounting procedures used to measure business performance of select corporate groups.
Course Outcome: On completion of the course the students :                                                                                                                                                                 CO1) Acquaintance with the regulatory environment and framework in which the companies are registered.                                                                                                     CO2) Will acquire a strong foundation in accounting and reporting requirements of the Companies Act.                                                                                                          CO3) Will acquire the ability to account for a range of advanced financial accounting issues and prepare consolidated accounts for a Corporate Group.                                                                                                                                                                                                            CO4) Apply the accounting procedures for Lease in the books of Lessee and Lessor.                                                                                                                  CO5) Understand the influence of inflation on the purchasing power of money.                                                                                                                                                CO6) Understand the Scope of Social Resonsibility Accounting                                                                                                                                                                    CO7) Familiarizing the concept of Human Responsibility Accounting.                                                                                                                                                    CO8) Computation of HRA, accounting price level changes and inflationary accounting. 

Reference Books: These books gives comprehesive understading of theoretical concepts and aspects of coursework.
1. Corporate Accounting: R.L.Gupta, M.Radha Swamy, Sultan Chand 2. Advanced Carporate Accounting: Srilatha Reddy, Himalaya 3. Advanced Carporate Accounting: Dr. Thangapandi, PBP 3. Advanced Accounting: Tulsania, TataMcGraw-hill Publishing Company 4. Corporate Accounting: Jain & Narang, Kalyani Publications 5. Advanced Accounting: S.M.Shukla, Sahitya Bhavan 6. Corporate Accounting: Prashanta Athma, Himalaya Publishers. 7. Advanced Accounting (Vol. II): Chandra Bose, PHI
      
      
Session’s Teaching – Learning Plan (55 Minutes)
Time (Minutes)TopicTeaching – Learning Plan
5Entry of Students and Faculty into class room
5Recap & Question Hour  of Previous SessionLecture & Discussion
35Topic for the DayLecture & Discussion
5Doubts Clarification & Question and AnswersInteraction
5Conclusion and SummaryLecture
      
*Assessment Procedure (100 Marks)
Internal Assessment (Average of Two Internals 15 Marks each)15 Marks
Section A – Multiple Choice Questions – 10X1/2=5M
Section B – Fill In The Blanks – 10X1/2=5M
Section C – Answer the following in Single Statement – 5X1=5M 
      
Assignment05 Marks
Assignment task will be given during the regular sessions, student should submit as per the deadlines adhering to the guidelines instructed by the course instructor.
Semester End Examination80 Marks
Section A – Answer Any Five of the Following – 5X4=20M
Section B – Answer all the questions – 5X12=60M 



Programme: Bachelor of Commerce (General)
Academic Year: 2019-2020
Course Title: Advanced Corporate Accounting
Course Code: BC 608                                                                                                                   HPW: 5
Course Type: DSE                                                                                                                         Credit: 5
Semester: VI                                                                                                                                 Section A & B
Course Objective: The main objective of the course is to gain knowledge of AS-19 & 21 and format accounts. It also aims at:                                                                                 1) Providing an understanding of the presentation and analysis of Financial reporting for the owners as well as external users.                                                                2) Comprehend the concepts and standards underlying the accounting procedures used to measure business performance of select corporate groups.
Course Outcome: On completion of the course the students :                                                                                                                                                                 CO1) Acquaintance with the regulatory environment and framework in which the companies are registered.                                                                                                     CO2) Will acquire a strong foundation in accounting and reporting requirements of the Companies Act.                                                                                                          CO3) Will acquire the ability to account for a range of advanced financial accounting issues and prepare consolidated accounts for a Corporate Group.                                                                                                                                                                                                            CO4) Apply the accounting procedures for Lease in the books of Lessee and Lessor.                                                                                                                  CO5) Understand the influence of inflation on the purchasing power of money.                                                                                                                                                CO6) Understand the Scope of Social Resonsibility Accounting                                                                                                                                                                    CO7) Familiarizing the concept of Human Responsibility Accounting.                                                                                                                                                    CO8) Computation of HRA, accounting price level changes and inflationary accounting. 

Reference Books: These books gives comprehesive understading of theoretical concepts and aspects of coursework.
1. Corporate Accounting: R.L.Gupta, M.Radha Swamy, Sultan Chand 2. Advanced Carporate Accounting: Srilatha Reddy, Himalaya 3. Advanced Carporate Accounting: Dr. Thangapandi, PBP 3. Advanced Accounting: Tulsania, TataMcGraw-hill Publishing Company 4. Corporate Accounting: Jain & Narang, Kalyani Publications 5. Advanced Accounting: S.M.Shukla, Sahitya Bhavan 6. Corporate Accounting: Prashanta Athma, Himalaya Publishers. 7. Advanced Accounting (Vol. II): Chandra Bose, PHI
           
           
Session’s Teaching – Learning Plan (55 Minutes)
Time (Minutes) Topic Teaching – Learning Plan
5 Entry of Students and Faculty into class room
5 Recap & Question Hour  of Previous Session Lecture & Discussion
35 Topic for the Day Lecture & Discussion
5 Doubts Clarification & Question and Answers Interaction
5 Conclusion and Summary Lecture
           
*Assessment Procedure (100 Marks)
Internal Assessment (Average of Two Internals 15 Marks each) 15 Marks
Section A – Multiple Choice Questions – 10X1/2=5M
Section B – Fill In The Blanks – 10X1/2=5M
Section C – Answer the following in Single Statement – 5X1=5M  
           
Assignment 05 Marks
Assignment task will be given during the regular sessions, student should submit as per the deadlines adhering to the guidelines instructed by the course instructor.
Semester End Examination 80 Marks
Section A – Answer Any Five of the Following – 5X4=20M
Section B – Answer all the questions – 5X12=60M