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BCOC 137 Corporate Accounting | IN-DEPTH STUDY GUIDE for IGNOU

BCOC 137 Corporate Accounting | IN-DEPTH STUDY GUIDE for IGNOU

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BCOC 137 provides an in-depth study of accounting principles and practices specific to corporate entities, covering topics such as financial statement preparation, consolidation, and accounting for mergers and acquisitions.
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  • Financial Statement Preparation: Understanding the process of preparing financial statements for corporate entities, including balance sheets, income statements, and cash flow statements.
  • Consolidation of Financial Statements: Learning how to consolidate financial statements for group companies and subsidiaries.
  • Accounting for Mergers and Acquisitions: Exploring the accounting treatment of mergers, acquisitions, and corporate restructuring.
  • Corporate Financial Reporting: Understanding regulatory requirements and standards for corporate financial reporting.
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)



Details

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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