Скачать или смотреть Bcom TY Sem 6 (NEP 2020) Corporate Accounting 2/ Absorption Accounts Journey Entries Purchaser Co.

Gujarat University
B.Com
SY Sem 3
CBCS - Old Course
Subject:- Cost & Financial Accounting 1
Unit 4, Absorption Accounts

Gujarat University
B.Com
TY Sem 6
(NEP 2020)
Subject:- Corporate Accounting 2
Unit 4 Absorption Accounts

Lesson 3, Absorption Accounts Journey Entries in the books of Purchaser Company

Unit 1, Valuation of Goodwill

[1] Introduction
[2] Definitions of Goodwill
[3] Goodwill in Accounting Standards
[4] Factors Affecting Value of Goodwill
[5] When Valuation is Necessary?
[6] Recording Goodwill
[7] Methods of Valuing Goodwill:
(1) Arbitrary Assessment
(2) Valuation based on Turnover
(3) Valuation on the basis of Profit

(A) Simple Profit Method :
(i) A certain number of years' purchase of Average Profit Method
(ii) A certain number of years' purchase of Weighted Average Profit Method
(iii) Capitalisation of Average Profit Method
(iv) Annuity Method

(B) Super Profit Method :
(i) A certain number of years' purchase of Super Profit Method
(ii) Capitalisation of Super Profit Method
(iii) Annuity Method
(iv) Purchase of Super Profit on Sliding Scale Method
[8] Practical Exercise

   • Bcom T.Y., Sem 6 (NEP 2020), Corporate Acc...  

Unit 2, Valuation of Shares

[1] Introduction
[2] Need for Valuation of Shares
[3] Factors Affecting Value of Shares
[4] Methods of Valuation: Net Assets Valuation or Assets Backing Method
[5] Yield Valuation Method
[6] Fair Value
[7] Valuation of 'Right' in Right Shares
[8] Valuation of Bonus Shares
[9] Practical Exercises

   • Bcom T.Y., Sem 6 (NEP 2020), Corporate Acc...  

Unit 3, Amalgamation Accounts

[1] Introduction
[2] Meaning of Amalgamation, Absorption and Reconstruction
[3] Purposes of Amalgamation and Absorption
[4] Purposes of Reconstruction
[5] How to Calculate Purchase Consideration ? Two Methods :
(a) Net Assets Method
(b) Consideration Method
[6] Accounting Entries in the Books of Vendor Company and Purchasing Company
[7] Points to be Noted for Debentures
[8] Points to be Noted for Preference Shares
[9] Mergers and Purchase : Accounting Standard 14
[10] Overview of Ind AS 103: Business Combinations (Theoretical Aspects)
[11] Practical Exercise
   • Bcom T.Y., Sem 6 (NEP 2020), Corporate Acc...  

Unit 4, Absorption Accounts

Lesson 1, Introduction of Absorption Accounts
   • Bcom TY Sem 6 (NEP 2020) Corporate Account...  

Lesson 2, Absorption Accounts Journey Entries in the books of Vendor Company
   • Bcom TY Sem 6 (NEP 2020) Corporate Account...  

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Bcom TY Sem 6 Corporate Accounting 2 NEP 2020
Bcom TY Semester 6 Corporate Accounting 2 NEP 2020
Sem 6 Corporate Accounting 2 NEP 2020
Semester 6 TY Corporate accounting 2 NEP 2020
Corporate accounting 2 sem 6 NEP 2020
Corporate accounting 2 TY semester 6 NEP 2020
TY sem 6 Corporate accounting 2 NEP 2020
TY semester 6 Corporate accounting 2 NEP 2020
Corporate Accounting 2 NEP 2020
Bcom sem 6 Corporate Accounting 2 unit 4 NEP 2020
sem 6 Corporate Accounting 2 Unit 4 NEP 2020
semester 6 Corporate Accounting 2 unit 4 Absorption Accounts
Bcom TY Sem 6 Corporate accounting 2 Unit 4 Absorption Accounts
Bcom TY Sem 6 NEP 2020 syllabus
Unit 4 Absorption Accounts