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VNSGU / Saurashtra University · Corporate Accounting

📈

B.Com Sem 3 Corporate Accounting Previous Year Papers

Download B.Com Sem 3 Corporate Accounting previous year question papers (2019–2024) from VNSGU — Veer Narmad South Gujarat University. Free PDF preview and download with verified step-by-step solutions.

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2024-Feb/Mar Papers(4)

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2024-Feb/MarSem 350M

Advance Accounting & Auditing - II 2024 (2108000103051012)

Advance Accounting & Auditing - II· 180

2024-Feb/MarSem 350M

Advanced Accounting & Auditing - I 2024-Feb/Mar (2108000103051011 / 2108000103060101)

Advanced Accounting & Auditing - I· 180

2021-JanSem 350M

Advanced Accounting and Auditing 2021 (1908000103050012)

Advanced Accounting and Auditing· 180

2021-JanSem 350M

Advanced Accounting & Auditing 2021-January (CE320 A (I))

Advanced Accounting & Auditing· 120

B.Com Sem 3 Corporate Accounting Syllabus Overview

Accounting for Share Capital: Types of shares, Issue of shares at par, premium, and discount, Pro-rata allotment, Accounting for calls-in-arrears and calls-in-advance, Forfeiture of shares and Reissue of forfeited shares, Transfer to Capital Reserve, Issue and Redemption of Debentures (methods: out of profits, out of capital, Sinking Fund / Debenture Redemption Reserve — DRR, open market purchase), Company Final Accounts under Schedule III of Companies Act 2013 (Statement of Profit and Loss, Balance Sheet), and Valuation of Goodwill and Shares.

Practical Revision Tips

In Corporate Accounting Pro-Rata Share problems, always create a 6-column Allotment Table: [Category | Shares Applied | Shares Allotted | Application Money Received | Applied to Allotment | Excess / Refund] before writing journal entries.

Frequently Tested Topics

Important Exam Focus: Comprehensive journal entries for Issue of Shares at Premium with over-subscription, pro-rata allotment, forfeiture of shares for non-payment of calls, and reissue of shares transferring surplus to Capital Reserve (guaranteed 15-20 mark question); Redemption of Debentures out of profits with DRR entries; Valuation of Goodwill using Super Profit Method.

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