IGNOU B.Com(G) CBCS BCOC 137 CORPORATE ACCOUNTING Solved Assignment ENGLISH
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BCOC 137: CORPORATE ACCOUNTING
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| Title Name | IGNOU B.Com(G) CBCS BCOC 137 CORPORATE ACCOUNTING Solved Assignment ENGLISH |
|---|---|
| Type | Soft Copy (E-Assignment) .pdf |
| University | IGNOU |
| Degree | BACHELOR DEGREE PROGRAMMES |
| Course Code | B.Com(G) CBCS |
| Course Name | BACHELOR IN COMMERCE CHOICE BASED CREDIT SYSTEM |
| Subject Code | BCOC 137 |
| Subject Name | CORPORATE ACCOUNTING |
| Year | 2026 |
| Session | - |
| Language | ENGLISH |
| Assignment Code | BCOC 137/Assignment-1/2026 |
| Product Description | Assignment of B.Com(G) CBCS (BACHELOR IN COMMERCE CHOICE BASED CREDIT SYSTEM) 2026. Latest BCOC 137 2026 Solved Assignment Solutions |
| Format | Ready-to-Print PDF (.soft copy) |
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BCOC 137 (January 2026 - July 2026) - ENGLISH
TUTOR MARKED ASSIGNMENT
COURSE CODE : BCOC-137
COURSE TITLE
: :
CORPORATE ACCOUNTING
ASSIGNMENT CODE
: :
BCOC-137/TMA/2026
COVERAGE :
ALL BLOCKS
Maximum Marks: 100
Note: Attempt all the questions.
Section - A
Q.1 What are the various methods of valuation of shares? Explain.
Q.2 What is a non-banking financial institution? List the forms of business carried on by the NBFCs.
Q.3 What do you mean by Purchase Considerations? Explain the various methods for the calculating of purchase consideration.
Q.4 Can a company forfeit shares for non-payment of calls? If so, explain the procedure of share forfeiture.
Q.5 Explain the procedure of reducing share capital in case of internal reconstruction.
Section - B
Q.6 How is Provision for taxation treated in books of Account?
Q.7 Describe the factors affecting the value of goodwill.
Q.8 Describe the circumstances of issue of Bonus Shares.
Q.9 The following is the Balance Sheet of R Ltd. and M Ltd. as on 31st March, 2021
दी गई छवि के आधार पर तैयार की गई टेबल यहाँ दी गई है:
| Liabilities (दायित्व) | R Ltd. (Rs.) | M Ltd. (Rs.) | Assets (संपत्तियां) | R Ltd. (Rs.) | M Ltd. (Rs.) |
|---|---|---|---|---|---|
| Share Capital (Shares of Rs. 10 each) | 5,00,000 | 4,00,000 | Sundry Assets | 7,00,000 | 6,00,000 |
| Reserves | 2,00,000 | ------- | Investments (In 100% shares of M Ltd.) | 3,00,000 | ------- |
| Creditors | 3,00,000 | 2,00,000 | |||
| --- | --- | --- | --- | --- | --- |
| Total | 10,00,000 | 6,00,000 | Total | 10,00,000 | 6,00,000 |
Prepare a Consolidated Balance Sheet as on 31st March, 2021.
Q.10 Discuss the Minimum Paid up capital and Reserve to be maintained by the Banks.
Section - C
Q.11 Using the Profit and Loss account and Balance Sheet given below, prepare Cash Flow
Statement both under direct and indirect method:
(a) Profit and Loss Account for the year ended 31st March, 2021
Yahan aapki image ka data ek saaf-suthri table mein diya gaya hai:
(Rs. in Thousands)
Particulars Year 2020-21 Year 2019-20 Sales 1,11,780 98,050 Other Income 390 220 Cost of Goods Sold 41,954 39,010 Selling and Distribution Expenses 16,178 12,500 Profit Before Tax 54,038 46,760 Less: Income Tax 21,615 18,704 Profit After Tax 32,423 28,056 Yaha aapke image ka data ek saaf aur vyavasthit (organized) table format mein diya gaya hai:
Balance Sheet as on 31st March, 2021
(Rs. In thousands)
Liabilities and Shareholder Equity As on 31-3-21 As on 31-3-20 Equity Share Capital 180,000 180,000 Retained Earnings 134,045 101,622 Current Liabilities Accounts Payable 3,526 4,330 Income Tax Payable 21,615 ---- Dividend Payable ---- 25,000 Total Liabilities 339,186 310,952
Assets As on 31-3-21 As on 31-3-20 Fixed Assets (Gross) 393,000 370,000 Less: Depreciation (92,400) (90,000) Net Fixed Assets 300,600 280,000 Current Assets Cash 6,380 6,000 Accounts Receivable (Net of Provision) 19,092 23,568 Inventory: Raw Materials 516 636 Inventory: Finished Goods 598 748 Investments 12,000 ---- Total Assets 339,186 310,952 Q.12 Write short notes on any two of the following:
a) Amalgamation
b) Miscellaneous Expenditure
c) Bank Overdraft
d) Partly Owned Subsidiary companies
BCOC 137 (January 2026 - July 2026) - HINDI
अध्यापक जांच सत्रीय कार्य
पाठ्यक्रम का कोड
वी. सी. ओ. सी. -137
पाठ्यक्रम का शीर्षक
निगमित लेखांकन
सत्रीय कार्य का कोड
बी. सी. ओ. सी. -137/ टी. एम. ए./ 2026
खण्डों की संख्या
सभी खण्ड
अधिकतम अंक : 100
सभी प्रश्नों के उत्तर दीजिए।
खण्ड-क
1. शेयरों के मूल्यांकन की विभिन्न विधियाँ क्या है? समझाइए।
2. गैर-बैंकिंग वित्तीय कंपनी से आप क्या समझते है? इन कंपनियों द्वारा किए जाने वाले कार्यों को स्पष्ट कीजिए।
3. क्रय प्रतिफल से आपका क्या अभिप्राय है? क्रय प्रतिफल के निर्धारण के लिए प्रयोग की जाने वाली विभिन्न विधियों का उल्लेख कीजिए।
4. क्या कंपनी मांगो (कॉल्स) के भुगतान न किये जाने पर शेवरों को जब्त कर सकती है? यदि हां, तो शशेयरों के जब्त करने की प्रक्रिया समझाइये।।
5. आंतरिक पुनर्निर्माण के मामले में शेयर पूंजी को कम करने की प्रक्रिया की व्याख्या कीजिए।
धारा-बी
6. कर के लिये प्रावधान की प्रविष्टि लेखा पुस्तकों में किस प्रकार की जाती है?
7. ख्याति के मूल्य को प्रभावित करने वाले पटकों का वर्णन कीजिए।
8. बोनस अंशो को निर्गमित किए जाने की परिस्थितियों का वर्णन कीजिए।
9. 31 मार्च, 2021 तक आर लिमिटेड और एम लिमिटेड की बैलेंस शीट निम्नलिखित ।
| देनदारियाँ (Liabilities) | R Ltd. (₹) | M Ltd. (₹) | संपत्तियाँ (Assets) | R Ltd. (₹) | M Ltd. (₹) |
|---|---|---|---|---|---|
| शेयर पूंजी (Share Capital) | 5,00,000 | 4,00,000 | विविध संपत्तियाँ (Sundry Assets) | 7,00,000 | 6,00,000 |
| अकाऊंट निधि (Reserves) | 2,00,000 | — | निवेश (Investments) (M Ltd. के 100% हिस्से में) | 3,00,000 | — |
| कर्ज (Creditors) | 3,00,000 | 2,00,000 | कुल (Total) | 10,00,000 | 6,00,000 |
If you need any modifications or further clarification, feel free to ask!
31 मार्च, 2021 को स्थिति अनुसार समेकित बैलेंस शीट तैयार कीजिए।
10.बैंकों द्वारा रखी जाने वाली न्यूनतम चुकता पूंजी और रिजर्व फण्ड की चर्चा कीजिए।
खण्ड-ग
11 .नीचे दिए गए लाभ और हानि खाते और बैलेंस शीट के आधार पर, प्रत्यक्ष और अप्रत्यक्ष दोनों विधियों से नकद प्रवाह विवरण तैयार कीजिए:
31 मार्च, 2021 को समाप्त वर्ष के लिए लाभ और हानि खाता
Here is the same table you provided:
| विवरण (Description) | वर्ष 2020-21 (Year 2020-21) | वर्ष 2019-20 (Year 2019-20) |
|---|---|---|
| हिंदी (Sales) | 1,11,780 | 98,050 |
| अन्य आय (Other Income) | 390 | 220 |
| वस्तुओं की लागत (Cost of Goods Sold) | 41,954 | 39,110 |
| विक्रय एवं वितरण खर्च (Selling & Distribution Expenses) | 16,178 | 12,500 |
| लाभ (Profit Before Tax) | 54,038 | 46,760 |
| कर (Tax) | 21,615 | 18,704 |
| कर पश्चात लाभ (Profit After Tax) | 32,423 | 28,056 |
(ख) 31 मार्च, 2021 को स्थिति अनुसार बैलेंस शीट
निम्नलिखित में से किन्हीं दो पर संक्षेप में टिप्पणि लिखिए:
क) एकीकरण (अमाल्गामेशन)
ख) विविध व्यय (मिसलेनियस एक्सपेंडिचर)
ग) बैंक ओवरड्राफ्ट
घ) आंशिक स्वामित्व वाली सहायक कंपनियाँ
BCOC 137 (January 2025 - July 2025) - ENGLISH
TUTOR MARKED ASSIGNMENT
COURSE CODE : BCOC-137
COURSE TITLE : CORPORATE ACCOUNTING
ASSIGNMENT CODE : BCOC-137/TMA/2025
COVERAGE : ALL BLOCKS
Maximum Marks: 100
Note: Attempt all the questions.
Section - A
Q.1 What is meant by issue of Bonus Shares? Discuss the guidelines issued by SEBI for issue of bonus shares.
Q.2 How does cash flow statement differ from funds flow statement? What are the uses of cash flow statement?
Q.3 What do you understand by Consolidated Financial Statement? Explain the advantages and disadvantages of preparing Consolidated Financial Statement.
Q.4 What journal entries are passed in the books of Transferor company in the case of amalgamation? Explain.
Q.5 Explain the primary and secondary functions of commercial banks.
Section - B
Q.6 Explain conditions for buy back of shares.
Q.7 From the following information, you are required to calculate the value of Goodwill by
Capitalization Method:
1) Capitalization of Actual Average Profit
2) Capitalization of Super Profit
a. Actual Average Profit Rs. 60,000
b. Normal Rate of Return 10%
c. Actual Capital Employed Rs. 4,50,000
Q 8.Differentiate between amalgamation and absorption
Q.9 Explain the books of account generally kept by the Bank.
Q.10 What are the special features of Profit and Loss Account of a Company?
Section - C
Q.11 Asea Ltd. Issued 5,000 14% debentures of Rs. 100 each at a discount of 6% on January 1, 2016. The entries amount is payable on application. These debentures are redeemable at a premium of 5%. The interest on debentures is payable annually on December 31 each year and any loss on their issue is to be written off in three years. Give Journal entries for the above in the books of the Company.
Q.12 Write the short notes on the following:
a) Preliminary Expenses
b) Minority Interest
c) Disposal of Non-Banking Assets
d) Internal Reconstruction
e) Non-Performing Assets
BCOC 137 2025 - Hindi
अध्यापक जांच सत्रीय कार्य
पाठ्यक्रम का कोड : बी. सी. ओ. सी. -137
पाठ्यक्रम का शीर्षक : निगमित लेखांकन
सत्रीय कार्य का कोड : बी. सी. ओ. सी. -137 / टी. एम. ए./ 2025
खण्डों की संख्या : सभी खण्ड
अधिकतम अंक : 100
सभी प्रश्नों के उत्तर दीजिए।
खण्ड - क
1. बोनस अंशों के शोधन से क्या अभिप्राय है? बोनस अंशों के निर्गमन के संबंध में SEBI के दिशा-निर्देशों की विवेचना कीजिए।
2. रोकड़ प्रवाह विवरण कोष प्रवाह विवरण से किस प्रकार भिन्न है? रोकड़ प्रवाह विवरण के विभिन्न उपयोगो का उल्लेख कीजिए।
3. समेकित वित्तीय विवरण से आप क्या समझते हैं? समेकित वित्तीय विवरण तैयार करने के लाभ एवं हानियो की व्याख्या कीजिए।
4. एकीकरण की अवस्था में हस्तांतरण करने वाली कंपनी की पुस्तकों में कौन-कौन सी प्रविष्टियाँ की जाती हैं? वर्णन कीजिए।
5. वाणिज्यिक बैंकों के प्राथमिक एवं द्वितीयक कार्यों की व्याख्या कीजिए।
खण्ड - ख
6. अंशों की क्रय की शर्तों का उल्लेख कीजिए।
7. निम्नलिखित से पूंजीकरण विधि द्वारा ख्याति के मूल्य की गणना कीजिए।
1) वास्तविक औसत लाभ का पूंजीकरण
2) सुपर प्रॉफिट का पूंजीकरण
क) वास्तविक औसत लाभ रु. 60,000 है।
ख) रिटर्न की सामान्य दर 10% है।
ग) वास्तविक नियोजित पूंजी रु. 4,50,000 है।
8. एकीकरण एवं संविलयन में भेद कीजिए।
9. साधारणतया बैंक द्वारा रखे जाने वाले खाते की पुस्तकों की व्याख्या कीजिए।
10. कंपनी के लाभ-हानि खाते के विशिष्ट लक्षण क्या हैं?
खण्ड - ग
11. एसिया लिमिटेड ने 1 जनवरी 2016 को 100 रु. प्रति ऋण पत्र के 5,000 14% ऋण पत्र 6% छूट पर निमित किया। समस्त राशि आवेदन पर देय है। ये ऋणपत्र 5% प्रीमियम पर शोध्य हैं। इन ऋणपत्रो के ब्याज को प्रतिवर्ष 31 दिसंबर को देना है तथा इनके निर्गमन पर यदि कोइ हानि होती है उसका अपलेखन तीन वर्षों में करना है। कंपनी की पुस्तकों में उपर्युक्त की जर्नल प्रविष्टि कीजिए।
12. निम्नलिखित पर संक्षेप में टिप्पणि लिखिए:
क) प्रारंभिक व्यय (Preliminary Expenses)
ख) अल्पमत हित
ग) गैर-बैंकिंग परिसंपत्तियों का निपटारा
घ) आंतरिक पुनर्निर्माण
डी.) गैर निष्पादित संपत्तियां (NPA)
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Course: BACHELOR IN COMMERCE CHOICE BASED CREDIT SYSTEM (B.Com(G) CBCS)
Subject: BCOC 137 - CORPORATE ACCOUNTING
Session: January 2026 - December 2026
Language: ENGLISH
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Product Information
| Course Name | BACHELOR IN COMMERCE CHOICE BASED CREDIT SYSTEM |
| Course Code | B.Com(G) CBCS |
| Subject Code | BCOC 137 |
| Subject | CORPORATE ACCOUNTING |
| Programme | BACHELOR DEGREE PROGRAMMES Courses |
| Language | ENGLISH |
| Material Type | Solved Assignment – Soft Copy / PDF |
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