Corporate accounting notes 2nd sem

  • The purpose of corporate accounting is to ensure that companies comply with legal and regulatory requirements regarding financial reporting, taxation, and accounting.
In this page we have uploaded all the chapter wise notes for corporate accounting b.com 2nd semester Guwahati University as per CBCS new Pettern.

Why are accounts made on double accounting system?

Accounts are made on Double Accounting System because a Public Utility company cannot invest in fixed Assets until & unless it arranges for some long-term liabilities.
In other words such companies cannot use its short-term fund for financing fixed assets.

What are the different types of accounting for share capital?

Accounting for Share Capital : Issue of Shares; Forfeiture and Reissue of Shares, Accounting Treatment of Premium, Buy-back of Shares; Redemption and Conversion; Capital Redemption Reserve, Bonus Shares; Rights Issue, ESOPs, ESPS, Sweat Equity Shares; and Underwriting; Book Building


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