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CAPAS-P13
PGDM 2013-15: Term-IV
Corporate Accounting Practices and Accounting Standards (CAPAS)
2014
Please see the video: A Brief Introduction to the Course:
http://youtu.be/lbe1WWUQYes
Click here to access the course page
Credit: 3.0 credit
Introduction
The course will take you into the details of the specific accounting issues and the relevant the accounting standards including IFRS.
Objectives of course
·
To understand the advanced issues of business management and their accounting treatment
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To understand the principles underlying the new standards
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To understand the difference between the Indian Accounting Standards and the IFRS
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To critically examine some of the important standards
Topics
1. Introduction to the Accounting Environment of Indian Corporate Entities
·
Accounting Standards
·
Companies Act
·
Income Tax Act
2. Interrelationship between financial statements
·
IS vs CFS vs BS
3. Asset Accounting
·
Lease
·
Hire Purchase
4. Foreign Currency Transactions and Translations
·
Monetary and Non Monetary Items
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Profit and Gains from Currency Fluctuations
5. Accounting for Income Tax
:
·
Deferred Tax, Deferred Tax Liabilities, and Deferred Tax Assets
6. Accounting for Financial Instruments:
·
Debt, Equity, and Hybrid instruments,
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Derivative instruments
·
Hedging
7. Equity based payments
:
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Stock Option Schemes
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Stock Purchase Schemes
8. Corporate Restructuring
:
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Mergers, Acquisition, Demergers
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Capital Reduction and Buy back of shares
9. Group Company Accounts:
·
Consolidated Financial Statements
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Goodwill
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Minority Interest
10. Intangible Assets
·
Valuation and Reporting
Reference Book
·
IFRS: Taxman Publication
·
Accounting Standards: Taxmann Publication
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Articles to be distributed during the session
·
Accounting Class_Virtual Class
: We will keep on populating the site during our sessions
Evaluation
·
Quiz: 20%
·
Assignment:15%
·
Mid Term: 30%
·
End Term: 35%
Created By:
Alora Kar
on
03/01/2014
at
11:34 AM
Category
:
BM-II
Doctype
:
Document
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