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课程名称：企业账户管理（Bcom） 课程概述： 本课程主要涉及企业会计的多个重要主题，共分为五个单元。 单元一：股本和债券会计 本单元涵盖不同类型的股份，会计处理股本、权利发行和红利股份的相关内容，以及员工持股计划（ESOPs）和股份回购。此外，还包括优先股和债券的发行与赎回，以及股份和债券的承销，所有内容均在相关会计标准（AS及Ind AS）及其适用的指导说明下进行讲解。 单元二：公司财务报表 学习如何根据2013年《公司法》第三章附表I和II准备公司财务报表，包括单人公司（不包括管理人员薪酬的计算）。本单元将涵盖相关方的识别、损益表、资产负债表、权益变动表和现金流量表的手动编制和使用相关软件的编制。同时，将解释根据2013年《公司法》相关附表计算的比率，及每股收益（EPS）的计算。 单元三：无形资产和股票的评估 本单元专注于无形资产和股票的评估，包括价值增加声明、经济增加值、市场增加值和股东增加值的计算和分析。 单元四：公司合并与内部重组 (a) 学习公司合并的会计处理（不包括关联公司持股），应用AS 14/Ind AS 103进行讲解。 (b) 学习内部重组的不同形式的会计处理（不包括内部重组方案的起草）。 单元五：企业财务报告 本单元探讨财务报告的意义、需求和目标，年度报告的组成部分与财务报表之间的差异，董事会报告的内容，以及XBRL报告的撰写。同时，涵盖附注的起草、根据AS-17进行的分部报告、可持续性报告、三重底线报告和企业社会责任报告等内容。 注意事项： 1. 所有主题应涵盖相关会计标准（AS与Ind AS）。 2. 适用的印度会计标准/会计标准的任何修订将会生效。 3. 所有主题应遵循适用的2013年《公司法》相关规定。 实践练习： 学习者需要： 1. 收集著名公司发布的招股说明书，检查与股份发行相关的事项。 2. 审查商业组织的年度报告，以确定符合适用会计标准（AS和Ind AS）。 3. 收集来自商业报纸、期刊、印刷和数字媒体的公司合并信息，并撰写报告。 4. 使用适当的软件准备财务报表。 5. 从公司网站下载知名公司的年度报告，分析报告中包含的自愿和强制性信息。
Unit 1: Accounting for Share Capital and Debentures:Types of shares; Accounting for Share Capital, Issue of Rights and Bonus Shares; ESOPs andBuy-Back of shares; Issue and Redemption of preference Shares and Debentures. Underwritingof Shares and Debentures. [In reference to Relevant Accounting Standards (AS and Ind AS) andGuidance Notes as applicable.]Unit 2: Financial Statements of Companies:Preparation of financial statements of corporate entities including one Person Company(excluding calculation of managerial remuneration) as per Division I and II of Schedule III ofthe Companies Act 2013; Related Parties as per AS-18, Preparation of Statement of Profit andLoss, Balance Sheet, Statement of Equity and Cashflow Statement manually and usingappropriate software. Interpreting the ratios calculated as per Schedule III of the Companies Act2013 [with reference to Relevant Accounting Standards (AS and Ind AS) and the relevantprovisions of The Companies Act,2013, as applicable.]. Calculation of EPS as per AS 20.Unit 3: Valuation of Intangible Assets and Shares:Valuation of Intangible Assets and Shares. Value Added Statement, Economic Value Added,Market Value Added, Shareholder Value Added.Unit 4: Amalgamation of Companies and Internal Reconstruction:(a) Accounting for Amalgamation of Companies (excluding inter-company holdings)applying AS 14/Ind AS 103.(b) Accounting for Different forms of Internal Reconstruction (excluding drafting of InternalReconstruction Scheme).Unit 5: Corporate Financial ReportingMeaning, need and objectives; Constituents of Annual Report and how it is different fromfinancial statements; Contents of report of the Board of Directors; XBRL Reporting. Drafting ofNotes to Accounts. Segment Reporting as per AS - 17 , Sustainability Reporting, Triple BottomLine Reporting, CSR Reporting.Notes:1. The relevant Accounting Standards (both AS & Ind AS) for all of the above topics shouldbe covered.2. Any revision of the relevant Indian Accounting Standards/Accounting Standards wouldbecome applicable.3. The relevant provisions of The Companies Act,2013, as applicable for all of the abovetopics should be covered.Practical Exercises:The learners are required to:1. collect prospectus issued by reputed companies, and examine the matters related to issuesof shares.2. examine the annual reports of business organisations to find out whether applicableaccounting standards (AS and Ind AS) are complied with or not.3. collect information from business newspapers, periodicals, print and digital media on theamalgamation of companies and prepare a report.4. prepare financial statements using appropriate software.5. download company annual reports of reputed companies from the websites and analyse thevoluntary and mandatory information contained in these statements.
