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Category | : BACHELOR‘S DEGREE PROGRAMMES |
Sub Category | : Bachelor of Commerce (BCOMG) |
Products Code | : BCOMG-C-3.02 |
HSN Code | : 490110 |
Language | : English |
Author | : BMAP EDUSERVICES PVT LTD |
Publisher | : BMAP EDUSERVICES PVT LTD |
University | : IGNOU (Indira Gandhi National Open University) |
Pages | : 300 |
Weight | : 199 GM |
Dimensions | : 21.0 x 29.7 cm (A4 Size Pages) |
BCOC 137 Corporate Accounting offers students an in-depth study of accounting principles and practices specific to corporate entities. The course begins with an overview of financial statement preparation, covering the process of preparing balance sheets, income statements, and cash flow statements in accordance with generally accepted accounting principles (GAAP). Students will then learn how to consolidate financial statements for group companies and subsidiaries, including the elimination of intercompany transactions and adjustments for non-controlling interests. The course also covers accounting for mergers, acquisitions, and corporate restructuring, including the treatment of goodwill, intangible assets, and contingent liabilities. Additionally, students will explore regulatory requirements and standards for corporate financial reporting, including compliance with the Companies Act and accounting standards issued by regulatory bodies. Through case studies, practical exercises, and financial statement analysis, students will develop the knowledge and skills necessary to address complex accounting issues faced by corporate entities.
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