To be eligible for admission to a 3-year Bachelor of Commerce (B.Com) degree program in colleges affiliated with Sant Gadge Baba Amravati University, a student typically needs to have successfully completed their Higher Secondary Certificate (HSC) in either the science or commerce field and maintained a consistent academic record throughout their educational career.

By the successful completion of the Course, the student will be all set to face the exam with confidence and with proper preparation of the course, student can ace the results.

Course Outcomes: After going through the subject Company Accounts, the students will be able to:

1. Understand the process with its legal requirements for issuing, forfeiting, and re-issuing equity shares.

Apply the relevant accounting treatments and procedures for recording these transactions.

2. Comprehend the format and requirements of Schedule VI Part I & II of the Companies Act 2013 for

preparing the final accounts and financial statements of a company. Also, prepare the final accounts and

financial statements of a company in accordance with the prescribed schedule and guidelines.

3. Understand the concept and accounting treatment for profit earned before the incorporation of a

company and apply the appropriate methods for calculating and disclosing profit prior to incorporation

in the financial statements.

4. Gain knowledge of the concept of amalgamation and the different types of amalgamation. Understand

the accounting treatment for amalgamation, including the preparation of amalgamation accounts and

the treatment of assets, liabilities, and reserves.

5. Comprehend legally the concept of absorption and accounting aspects involved in the absorption of a

company. Apply the relevant accounting procedures and treatments for recording the absorption of a

company.