As you want here I giving below Jammu University B.com program Syllabus

B.COM. THIRD SEMESTER
CORPORATE ACCOUNTING
C.No: BCG-301
Max Marks
= 100
Time :3 Hrs
Internal Assessment = 20
External Exam. = 80
(Syllabus for examination to be held in Dec. 2015, 2016, 2017 )
OBJECTIVE: To acquaint the students with the concept and methods of corporate
accounting.
UNIT-I: PROFIT PRIOR TO INCORPORATION
Concept of profit prior to incorporation, procedure for ascertaining P/L prior to incorporation;
Computation of time ratio, sales ratio, procedure and basis of allocation of expenses and
incomes.
Computation of profit prior to incorporation as per prescribed form.
UNIT- II: BANKING COMPANIES
Meaning of banking companies, important terms in banking business – Rebate on bill
discounted, statutory reserve, cash credit; Concept of non-performing assets (NPA’s) ;
Preparation of P&L a/c; Contents of schedule no. 13,14,15,16.
Preparation of B/S; Various contents of schedule no: 1 to 11; Treatment of contingent
liabilities as per schedule no: 12.
UNIT-III: ACCOUNTS OF INSURANCE COMPANIES
Meaning of insurance, types of insurance, statutory and subsidiary books, important terms in
insurance.
Preparation of revenue account & balance sheet of life insurance companies as per prescribed
form.
UNIT — IV: ACCOUNTS OF HOLDING COMPANIES
Accounts of holding companies (Two concerns only), concept of holding & subsidiary
companies, legal requirements for holding companies; Meaning of minority interest, cost of
control/ capital reserve, revenue profit and capital profits.
Preparation of consolidated balance sheet as per prescribed form including treatment of
unrealized profit, revaluation of assets and mutual owing

SKILL DEVELOPMENT (GUIDELINES FOR CLASS ROOM TEACHING AND
INTERNAL ASSESSMENT)
❖ Critically evaluate financial statements (Published) of any reputed company.
❖ Interaction with persons/officials concerned with LIC business.
❖ Comment upon the consolidated financial statement of any holding company.
❖ Create deep understanding of all concepts specified in the syllabus.