Corporate Accounts detail TNDTE Diploma syllabus for Modern Office Practice (MOP), M scheme is extracted from TNDTE official website and presented for diploma students. The course code (38152), and for exam duration, Teaching Hr/week, Practical Hr/week, Total Marks, internal marks, theory marks, duration and credits do visit complete sem subjects post given below. The syllabus PDFs can be downloaded from official website.
For all other office practice 5th sem syllabus for diploma m scheme tndte you can visit Office Practice 5th Sem Syllabus for Diploma M Scheme TNDTE Subjects. The detail syllabus for corporate accounts is as follows.
Rationale:
The subject Corporate Accounts gives the Accounting knowledge about the accounting procedures related to Corporate Sector.
Objectives:
- To understand the Accounting procedures related to the issue and forfeiture of shares.
- To understand the Accounting procedures related to the issue and redemption of Pre. Shares.
- To understand the Accounting procedures related to the issue and redemption of Debentures.
- To understand and prepare the final accounts of a corporate company.
Detailed Content:
Unit I
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Unit II
Redemption Of Preference Shares:
Meaning – Provisions of Redemption of preference shares – Profits available for Redemption – Redemption at par – Redemption at premium – Computation of Fresh issue of shares on redemption -Problems.
Unit III
Issue & Redemption Of Debentures:
Meaning and types of Debentures – Accounting for debentures -Issue of Debentures – Terms relating to Issue price and Condition of Redemption of Debentures – Sinking fund method – Problems.
Unit IV
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Unit V
Final Account Of Company:
Introduction – Profit and Loss account – Profit and Loss Appropriation Account – Specimen – Balance sheet – Specimen -Rules for preparation of company final account – Managerial Remuneration – Adjustments in Company Final Account.
Reference Books:
- M.C.Shukla, Business Law, Sultan Chand& Sons, 3rd Edition, 2000.
- J.Jayasankar, Business Laws, Margham Publications, 1st Edition, 2005.
- P.P.S.Gogna, Mercantile Law, Sultan Chand &Sons, 1st Edition, 1988
Corporate Accounting Model Question Paper
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For detail syllabus of all other subjects of BE Office Practice, M scheme do visit Office Practice 5th Sem syllabus for M scheme.
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