Commerce

Course Outcomes: CO1: Determine the value of goodwill and value of companies based on the value of shares and compare the real value of shares with the market prices and interpret the mispricing. (Apply) CO2: Prepare consolidated financial statements of a group of companies. (Apply) CO3: Compute purchase consideration in the event of amalgamation and to prepare post amalgamation financial statements. (Apply) CO4: Apply theoretical aspects of major Accounting Standards in different practical situations. (Apply) CO5: Explain the emerging areas in accounting and the theoretical aspects of liquidation, insolvency and bankruptcy under the recent Bankruptcy Procedure Code. (Understand)