VNSGU / Saurashtra University · Corporate Accounting

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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/MarSem 350M

Advance Accounting & Auditing - II 2024 (2108000103051012)

Advance Accounting & Auditing - II· 180

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2024-Feb/MarSem 350M

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

Advanced Accounting & Auditing - I· 180

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2021-JanSem 350M

Advanced Accounting and Auditing 2021 (1908000103050012)

Advanced Accounting and Auditing· 180

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2021-JanSem 350M

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

Advanced Accounting & Auditing· 120

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B.Com Sem 3 Corporate Accounting Syllabus Overview

Company accounts are the centerpiece of Sem 3 Accountancy. Issue of shares (at par, at premium, at discount), forfeiture and reissue of shares, issue of debentures, redemption of debentures (methods: out of profits, out of capital, by purchase in open market). Final accounts of a company — Profit and Loss Account and Balance Sheet in the Companies Act format. Valuation of goodwill and shares is also covered.

Practical Revision Tips

Corporate Accounting journal entries for share transactions are sequential — application money, allotment money, call money, and then forfeiture. If you learn the sequence rather than memorizing each entry in isolation, you can handle any variation the paper presents.

Frequently Tested Topics

Important Exam Focus: Issue of shares at premium with application, allotment, and call money entries — complete journal entries and ledger (this is a guaranteed large question). Forfeiture and reissue of shares — full calculation. Redemption of debentures — at least one method in detail.