B.Com Finance Semester 3 Corporate Accounting

Module 2

Lecture number-2.1 Accounting for Banking Companies ( P/L a/c format)

Lecture- 2.3 Topic – P/L account problem ( Banking Companies)



























































































































Module 1

Lecture 1 Introduction-Final account of Banking Companies.

Lecture 2- Format of Profit/Loss a/c of Banking Companies

Lecture 3-Format of B/S of Banking

Lecture 4- Provisions of BR Act,1949 (Part 1)

Lecture 5- Provisions of BR Act,1949 (Part 2)

Lecture 6

Lecture 7-Profit& Loss a/c pblm with solutions

Lecture 8

Lecture 9-Rebate on Bill Discounted

Lecture 10-Final Account of Banks

Module 2

chapter 1

Lecture 1 BUY BACK OF SHARES-Introduction

Lecture 2 Journal Entries of Buy Back of Shares

Lecture 3-Problems with solutions

chapter 2

Lecture 4  Redemption of Preference Shares

Lecture 5- Problems with solutions

chapter 3

Lecture 6- Part 1-Bonus shares and Right Issue

Lecture 7- Part 2-Bonus shares and Right Issue

Lecture 8-Part 3-Bonus shares and Right Issue

Lecture 9-part-4 Bonus share: Qst & Ans

Lecture 10-part 5 Topic Right Issue

Lecture 11-Part-6 -Right Shares

Lecture 12 Test Paper II

Lecture 13 Bonus Share- 2

chapter 4

Lecture 1-Redemption of Debenture

Lecture 2

Lecture 3

Lecture 4

Lecture 5

Lecture 6

Lecture 7

Lecture 8

Lecture 9

Lecture 10

Lecture 11

Lecture 11: Part -2

Lecture 12

Lecture 13

Lecture 14

Lecture 15

Lecture 16

Lecture 17

Lecture 18

Lecture 19

Lecture 20

Lecture 21

Lecture 22


Lecture 1

Lecture 2

Lecture 3

Lecture 4

Lecture 5

Lecture 6-Topic -Formate of P/L a/c and B/S

Lecture- 7,Topic- Revenue a/c and B/S detailed

Lecture:8- Topic-Additional information relating to Revenue account and Balance sheet of LIC.

Lecture -9-Final account of Insurance Company.-Problem with adjustment and solution

Lecture 10- Topic- Valuation B/S

Lecture-11 Topic- Valuation Balance sheet- problem with solution

Lecture 12-Topic -The Life Assurance Fund -Problem with solution.

Module 4

Lecture 1-Topic -Consolidated Financial Statements- Introduction.

Lecture -2 -Topic- Calculation of Goodwill.

Lecture 3-Calculation of “Gain from bargain purchase

Lecture 4-Topic-Consolidated Balance Sheet- Solution.

Lecture 5-Topic -Consolidated Balance sheet Problem with Solution.

Lecture-6″ Topic -Consolidated Balance Sheet with Revaluation of Fixed Assets

Lecture 7-Topic-preference shares issued- Consolidated Statement.

Module 5

Lecture 1-Topic- Basic EPS

Lecture-2-Topic-Disclosure based accounting standard 2-6

Lecture-5.3-Topic-EPS -2

Lecture-5.5-Topic- Both Basic EPS and DEPS