Course Outcome
- Remember/List accounting concepts, components of accounting cycle, types of shares, format of final accounts of companies
- Understand methods and record system, different vouchers, issue/forfeiture of shares, purchase consideration and provisions of Companies Act 2013
- Apply concepts to prepare financial statements, valuation of shares/underwriting commission and provisions of Schedule III of Companies Act
- Analyse the financial statements of various entities and values of shares
- Evaluate financial health and performance of a joint stock company based on its final accounts
