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**BCOM & BBA Semester-2 Students (2026 Batch)**
In this video, I have explained the **complete Corporate Accounting Syllabus 2026** in a **simple, exam-oriented manner**.
This video is **very important for Semester-2 students** before starting their preparation.

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## **Corporate Accounting Syllabus 2026 – Unit Wise**

### **UNIT 1: Accounting for Share Capital & Debentures**

* Issue of shares and debentures
* Rights issue and bonus shares
* ESOPs and buyback of shares
* Book building process
* Underwriting of shares and debentures
* Redemption of preference shares
* Redemption of debentures:

* Sinking / Debenture Redemption Fund
* Open market purchase
* Conversion of debentures

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### **UNIT 2: Financial Statements of a Company**

* Preparation of financial statements of companies
* Balance Sheet and Statement of Profit & Loss
* Schedule III of Companies Act:

* Division I (in detail)
* Division II (overview)

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### **UNIT 3: Cash Flow Statement**

* Meaning and usefulness
* Preparation as per **AS-3 (Revised)**
* Indirect method only
* Operating, Investing & Financing activities
* Limitations of cash flow statement

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### **UNIT 4: Valuation & Profit Prior to Incorporation**

* Valuation of Goodwill:

* Average profit method
* Super profit method
* Capitalisation method
* Valuation of Shares:

* Net Asset Value method
* Yield method
* Fair Value method
* Profit prior to incorporation:

* Meaning
* Basis of apportionment
* Accounting treatment

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### **UNIT 5: Amalgamation, Reconstruction & Liquidation**

* Purchase consideration
* Amalgamation of companies
* Internal and external reconstruction
* Accounting for liquidation of companies
* Statement of Affairs & Deficiency Account
* Introduction to Insolvency and Bankruptcy Code, 2016

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### **UNIT 6: Accounts of Holding Companies**

* Holding and subsidiary companies
* Preparation of consolidated balance sheet
* One subsidiary company only

**Relevant Accounting Standards (AS) & Ind-AS included wherever applicable**

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## **Who Should Watch This Video?**

BCOM Semester-2 Students
BBA Semester-2 Students
DU / CBCS / State Universities
CA, CMA, CS aspirants

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## **Why This Video is Important?**

* Clear understanding of **complete syllabus**
* Helps in **exam-oriented preparation**
* Avoids confusion and saves time
* Perfect roadmap for Semester-2

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## **Join Corporate Accounting Classes**

**Live + Recorded Courses Available**
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Coupon Code: **CWG26**

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