📘 B.Com5B06 – Corporate Accounting II
Core Topics
- Amalgamation & Absorption
- Holding Company Accounts
- Share Valuation Methods
- Internal Reconstruction
Outcomes
- Advanced Financial Reporting
- Compliance with Accounting Standards
University of Calicut Bcom - Fifth Semester Study Materials
University of Calicut
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ACCOUNTING FOR MANAGEMENT
THREE MARK SECTION
Juraz
LATEST
Juraz
BUSINESS RESEARCH METHODS
FIVE MARKS
Juraz
QUESTION BANK
Rashid Vengara
FINANCIAL MANAGEMENT
CAPITAL BUDGETING
Juraz
TWO MARK
Juraz
FM 2
Juraz
FM ESSAY
Juraz
FM INTRO
Juraz
LEVERAGE
Juraz
WORKING CAPITAL
Juraz
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🎓 B.Com – Fifth Semester (Calicut University)
| Course Code | Course Title | Type | Credits |
|---|---|---|---|
| B.Com5B06 | Corporate Accounting – II | Core | 4 |
| B.Com5B07 | Auditing | Core | 4 |
| B.Com5C06 | Cost Accounting – II | Complementary | 4 |
| B.Com5E01 | Elective Course | Elective | 4 |
🔍 B.Com5B07 – Auditing
Key Focus Areas
- Audit Planning & Documentation
- Internal Control Systems
- Asset Verification
- Audit Report Preparation
Skills Developed
- Financial Statement Analysis
- Regulatory Compliance
🎯 B.Com5E01 – Elective Courses
| Stream | Key Topics |
|---|---|
| Finance | Capital Structure, Dividend Policies, Working Capital |
| Cooperation | Cooperative Society Management, Economic Development |
| Computer Application | Accounting Software, Spreadsheet Management, IT Basics |
📊 Evaluation Scheme
Internal Assessment (20%)
- Case Studies
- Practical Assignments
- Class Tests
University Exams (80%)
- Theoretical Questions
- Numerical Problems
- Scenario-based Analysis
💼 Career Opportunities
Accounting Roles
- Corporate Accountant
- Audit Assistant
- Cost Analyst
Specialized Fields
- Financial Advisor (Finance Elective)
- Cooperative Manager (Cooperation)
- Accounting Software Specialist (CA)
📚 Recommended Textbooks
- Corporate Accounting – T.S. Grewal
- Auditing Principles – Kamal Gupta
- Cost Accounting – M.C. Shukla
- Financial Management – I.M. Pandey
🧠 Developed Competencies
- Advanced Financial Reporting
- Audit Process Management
- Cost Control Strategies
- Specialized Elective Expertise
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