BCOC-137 IGNOU Handwritten Assignment 2026-27

BCOC-137 Corporate Accounting Handwritten Physical Hard Copy Assignment

This is a 100% physical handwritten assignment for BCOC-137 (Corporate Accounting) designed strictly as per the official IGNOU curriculum. The assignment is written by experienced academic scribes on high-quality 80 GSM A4 ruled paper, ensuring neat handwriting and clarity for seamless submission.

Key Syllabus Coverage (Official IGNOU BCOC-137 Structure)

The assignment comprehensively addresses the following real syllabus blocks from the BCOC-137 curriculum:

• Block-1: Company Accounts-I

  Covers fundamental concepts of company accounting, including:

  • Formation and registration of companies (legal framework under Companies Act 2013)
  • Issue of shares (equity and preference) and allotment procedures
  • Forfeiture and re-issue of shares with journal entries
  • Accounting for share capital (authorised, issued, subscribed, and called-up capital)
• Block-3: Holding Companies and Valuation of Shares and Goodwill

  Focuses on:

  • Concepts of holding and subsidiary companies (group accounts)
  • Valuation of shares (fair value, book value, and premium/discount)
  • Goodwill accounting (calculation, amortisation, and impairment)
  • Inter-company transactions and consolidation principles
• Block-4: Amalgamation of Companies

  Explains:

  • Types of amalgamations (absorption and merger)
  • Accounting treatment for amalgamation (purchase and pooling methods)
  • Valuation of assets and liabilities in amalgamation scenarios
  • Journal entries for amalgamation (with worked examples)
• Block-5: Accounts of Banking Companies

  Includes:

  • Special features of banking companies (liabilities and assets)
  • Accounting for cash, investments, and loans (with TDS provisions)
  • Provisioning for bad and doubtful debts (as per RBI guidelines)
  • Final accounts of banking companies (profit and loss account, balance sheet)

Assignment Features

The handwritten assignment includes:

• Step-by-step solutions for numerical problems (with clear working)
• Explanatory answers for theoretical questions (aligned with IGNOU’s marking scheme)
• Official IGNOU front page attachment (for validation)
• Printed question paper (for reference)
• Neat handwriting on 80 GSM ruled A4 paper (professional presentation)

FAQs (Subject-Specific)

Q: How are forfeited shares accounted for in BCOC-137?

Forfeited shares are initially credited to the Share Forfeiture Account (capital reserve) and later re-issued at a premium or discount. Journal entries must reflect the recovery of unpaid calls, refund of application money, and the re-issue of shares with the applicable premium/discount. The assignment includes detailed examples with T-accounts.

Q: What is the difference between purchase and pooling methods in amalgamation?

The purchase method records goodwill explicitly and adjusts assets/liabilities to fair value, while the pooling method combines assets and liabilities at book value without goodwill. The assignment provides comparative analysis with numerical illustrations for both methods as per IGNOU’s curriculum.

Delivery & Submission

The assignment is 100% physical and delivered to your registered address via Indian Speed Post with a tracking number. No digital copies (PDF/soft copies) are provided. Ensure your address is updated in the IGNOU student portal to avoid delivery delays.