Batch 2017-22

Semester II
Teaching Plan

Corporate Accounting
and
Corporate Accounting Project

By
Mr. Srinivas Methuku

Symbiosis Law School, Hyderabad

(Constituent of Symbiosis International University, Pune)
December 2017 – April 2018

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 1. INTRODUCTION

Accounting is a world of numbers but is it really important for a lawyer to learn the game of
numbers is a question to be resolved. Accounting means keeping track of money which is
flowing in and out of the practice basically an activity that lawyer seem to have little time for.
Lawyers practicing in business-related areas – corporate law, Property Law, Taxation,
Business litigation, and many government and non-profit areas need to acquire skills in three
aspects: 1. Basic analytics (accounting, finance, and economics), 2. An appreciation of
transactions, 3. Other relevant fields of law.

Corporate Law (including the corporate accounting) and Business Laws is a prerequisite or
recommended course by every corporation. They recruit learners whether interested in
pursuing a career in business law or not, consider it as a base on which all advanced
corporate and related courses are build or developed in related areas. For learners who have
no intention of becoming "corporate lawyers" or even simple business lawyer, Corporations
provide an understanding of the legal regimen under which most business is conducted.
Learners who have no background in accounting and contemplate a career in corporate law
should take Introduction to Accounting and Corporate Financial Reports and should also
consider taking Financial Statement Analysis and Valuation.

Business law practice varies substantially, even for "corporate lawyers," and because practice
is increasingly both specialized and changeable, it is difficult to leave basic courses. Learners
of Law often will not know which type of practice they will end up pursuing so they should
know that many large law firms and Corporations themselves offer full time, in-house legal
practice involving the accounting practices.

Corporate Accounting provides a theory- and policy-oriented approach to important,

advanced topics which directly or indirectly affect corporations, including Receipt &
Payment Account, Income & Expenditure Account, Introduction of Company Balance Sheet-
Only to know items of balance sheet, Financial Accounts of the companies, Profit prior to
incorporation, Liquidation of Company. The principal area of law ‘Amalgamation and
Takeovers’ and finally ‘Holding Company’s concept shall be taken care of.

2. LEARNING OBJECTIVES (Knowledge, Skills and Outcomes)

The Course will provide learners with a thorough understanding of recent changes in the
company law and accounting format and its applications. Almost all the courses have
corporate accounting as a compulsory subject. The students are not required to get into the
origin of any Accounting Standard but are expected to apply these standards to solve the
problem. Moreover, familiarity with the subject will help them understand the basics of
courses such as finance, marketing or business research, Mergers and Acquisitions (M & A)
taught in the subsequent semesters. After completing this course, a student should be able to:

a) To understand corporate accounting concepts with respect to the Companies Act,

1956;
b) To compute profit and arrive at financial statement of companies;

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 c) To understand the meaning & preparation of final accounts of joint stock companies
in the prescribed firm;
d) To find out net profit/loss prior to incorporation & post incorporation;

Pedagogy:

In order to increase the learning activity of students, active methods of teaching shall be used.
Students will be expected to participate in the class discussions, problem solving, case
studies, brainstorming sessions, assignments and projects related to corporate accounting.

A. Knowledge

Learners will learn and understand the value of corporate accounting in administrative and
operational set up. They will be able to recognize and apply techniques and their applications
in problem solving for decision making. Learners will be introduced to business problem
situations and Apply/Analyze/Evaluate the results using Critical Thinking so that they are
able to demonstrate the problem solving dimension as referenced above. The learner shall be
able to recall or remember the theoretical concept taught in the course. Understanding- In
today's dynamic corporate environment, effective decision-making requires timely and
efficient use of information. The resolution of this course is to provide learner with a basic
understanding of the theoretical concept of company law and the use of practical exposure
that can be used in decision/policy-making and accounting. At this stage the learner shall be
able to comprehend the concepts. It is not necessary for the learner to relate these concepts to
the other concepts or theories. Application-The Learner shall be taught to use basic
theoretical concepts and apply them for practical accounting. Here, the learner shall be
provided a problem and asked to use the concepts taught to a particular or a new situation
created. Corporate accounting is simplified pictures of the "real" world. Analysis- The course
will sharpen the analytical skills of the students through integrating their knowledge of the
theory with decision-making techniques. The learner shall be able to identify and separate the
relevant and irrelevant parts of a problem and provide the solution for the same. He shall also
identify their relationships, and formulate them into a model to which decision making tools
can be applied. Both gathering and analyzing information is crucial to good business
decisions.

B. Skills

The Learner shall be taught the skills for developing strong basic concepts along with the
problem solving technique. He can learn about the practical considerations and apply
techniques, based on various recent cases where corporate accounting has been applied. The
subject also demands him to interpret and critically evaluate the Profit and Loss Account and
Balance Sheet from different approaches. The undergraduate level accounting develops a
good common sense of the advantages and disadvantages of different approaches/methods.
The course enables the learner to acquire a thorough understanding of the accounting
requirements for applying various methods

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 C. Outcomes

By the end of the course the learner should have gained a knowledge and understanding of
the issues within the study of corporate accounting. The learner should be able to think
critically and independently about what they have seen and read. The Learner is provided an
exposure and is introduced to the range of skills to develop and employ the basic accounting
concepts; understand the concepts of Liquidation, Amalgamation, and Financial accounts of
a company. The learner can gain a critical understanding of the application of the methods
involved in the study

D. Evaluation:

Assessment is by compulsory coursework examination (40% Internal + 60% External=

100%) under the auspices of the Symbiosis International University.

3. LECTURES

A. Times and Attendance

Four lecture times have been set aside for this course for each division which includes
Corporate Accounting Project also. Verify it from the timetable assigned for each division.
Lecture outlines, principally in the form of PowerPoint slides, will be made available in
“The Library” on “Curiosity” Portal atwww.slshyd@curiositylive.com. In addition, Session
Plan/Course Material will be also be provided containing Suggested Reading such as Books;
Journal Articles and cases as decided by Judiciary related to the course. To facilitate your
understanding of these lectures, you should always read at least the relevant pages of
suggested readings in advance of each lecture.

As per Symbiosis International University Regulations, please note, “Students are

expected to attend minimum 75% of all scheduled sessions and other forms of
instruction as defined by the programme of study.”

The student will not be eligible to appear for the examination if he / she fail to put in the
required attendance. The students can update themselves of their attendance daily online at
www.slshyd@curiositylive.com .

B. Scheme and Structure

i. CORPORATE ACCOUNTING: Under Graduate Course

Number of Credits: 3
Level: 3
Pre-requisite: Basic knowledge of accounting required.

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 Course Outline

Sr. No. Topic Sessions

1 Receipt and Payment Account, Income and Expenditure Account 4
2 Introduction to Company Balance Sheet — Only to Know Items of
3
Balance Sheet
3 Final Accounts of the companies
Preparation of final accounts as per provisions of Companies Act,
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1956

4 Profit prior to incorporation: Preparation of P/L appropriation

account before the incorporation of Company. 3

5 Company accounts
Issue, Forfeiture and reissue of equity shares
10
Preference shares and debentures – issue and redemption.

6 Liquidation of Company
Provisions of Companies Act, 1956 regarding liquidation of a
Company 5
Liquidator's Final Statement of Affairs

7 Amalgamation and takeovers

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Accounting treatment of Amalgamation and takeovers.
8 Holding Company’s Balance sheet
Preparation of consolidated Balance sheet of Holding Company
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with one subsidiary only. (Simple problems)

Total 45

Lecture Outline

WEEK TOPICS
Week – 1: Lecture 1: Teaching Plan discussion, Why Corporate Accounting?
December Lecture 2: Topic 1: Receipt & Payment Account, Income & Expenditure
18, 2017 Account
What is a Receipts & Payments Account? Utility
Receipts vs. Income
Payments vs. Expenditure
Common issues
Lecture 3: Receipt & Payment Account: Exercises
Lecture 4: Corporate Accounting Project Discussion
Week – 2: Lecture 5: Income and Expenditure Accounts: Exercises
December Lecture 6: Receipt & Payment Account & Income and expenditure
25, 2017 Accounts: Assignments & Discussion
Lecture 7: Self Assessment Exercise on Receipt and Payment Account,
Income and Expenditure Account
Lecture 8: Corporate Accounting Project Discussion
Week – 3: Lecture 9: Topic 2: Introduction of Company Balance Sheet-Only to
January know items of balance sheet.
01, 2018 The Balance Sheet's Main Three Basics of the Balance Sheet and
Format of Balance sheet as per different schedules

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 Lecture 10: Topic 3: Financial accounts of the companies Maintenance of
Books of accounts
Lecture 11: Annual Return
Lecture 12: Final Accounts Part I
Week – 4: Lecture 13: Final Accounts Part II
January Lecture 14: Final Accounts Part II
08, 2018 Lecture 15: Managerial Remuneration
Lecture 16: Divisible Profits Part I and II
Week – 5: Lecture 17: Self Assessment Exercise
January15, Lecture 18: Self Assessment Exercise
2018 Lecture 19: Self Assessment Exercise
Topic 4: Profit prior to incorporation
Lecture 20: Methods of computing profit or loss prior to incorporation.
Basis of Apportionment, Pre-incorporation profits and losses
Debtors and creditors suspense Account

Week – 6: Lecture 21: Profit prior to incorporation - Exercise

January Lecture 22: Profit prior to incorporation – Exercise
22, 2018 Topic 5: Company Accounts
Lecture 23: Share Capital I
Lecture 24: Share Capital II
Week – 7: Lecture 25: Redeemable Preference Shares
January Lecture 26: Redeemable Preference Shares
29, 2018 Lecture 27: Debentures
Lecture 28: Debentures

Week – 8: Lecture 29: Underwriting of Shares and Debentures II

February Lecture 30: Underwriting of Shares and Debentures II
05, 2018 Lecture 31: Right Shares and Bonus Shares
Lecture 32: Corporate Accounting Project Discussion

Week – 9: Lecture 33: Company Accounts Exercises

February Lecture 34: Company Accounts Exercises
12, 2018 Lecture 35: Self Assessment Exercises
Lecture 36: Corporate Accounting Project Discussion
Week – 10: Topic 6: Liquidation of Company
February Lecture 37: Procedure for liquidation/winding up
19, 2018 Lecture 38: Procedure for liquidation/winding up
Lecture 39: Order of Payments, Preparation of Statement of Affairs and
List
Lecture 40: Reports by the official liquidator, Liquidators Remuneration
Week – 11: Lecture 41: Liquidator's Final Statement of Affairs
February Lecture 42: Liquidator's Final Statement of Affairs
26, 2018 Lecture 43: Liquidator's Final Statement of Affairs
Lecture 44: Corporate Accounting Project Discussion
Week – 12: Lecture 45: Liquidator's Final Statement of Affairs
March 05, Lecture 46: Exercises on Company Liquidation
2018 Lecture 47: Exercises on Company Liquidation
Lecture 48: Corporate Accounting Project Discussion

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Week – 13: Topic 7: Amalgamation and Takeovers
March 12, Lecture 49: What is defined under Companies Act?
2018 What is defined under Income Tax Act?
Meaning of the terms: common parlance Applicable Indian Laws
Lecture 50: Provisions in the Companies Act, 1956-Compromise or
Arrangement Company Court Rules Procedure Contents of the Scheme
Lecture 51: Accounting Standard 14 Methods of Accounting for
amalgamation
Balance of Profit and Loss Account
Lecture 52: Treatment of Reserves on Amalgamation Treatment of Goodwill
Arising on Amalgamation
Treatment of Reserves Specified in A Scheme Amalgamation after the
Balance Sheet Date
Week – 14: Lecture 53: Valuation of Consideration
March 19, Lecture 54: Preparation of Balance sheet
2018 Lecture 55: Exercises on Amalgamation and Takeover
Lecture 56: Exercises on Amalgamation and Takeover
Week – 15: Topic 8: Holding Company’s Balance Sheet
March 26, Lecture 57: Theoretical Aspects of Holding Company - An Overview
2018 Lecture 58: Presentation of accounts by Holding Companies
Lecture 59: Consolidation of Balance Sheet
Lecture 60: Consolidation of Balance Sheet
Week – 16: Lecture 61: Course Review
April 02, Lecture 62: Course Review
2018 Lecture 63: Course Review
Lecture 64: Course Review

*The schedule will be followed, subject to change/s due to unforeseen/unavoidable

circumstances.

ii. CORPORATE ACCOUNTING PROJECT: Under Graduate Course

Number of Credits: 1
Level: 3
Pre-requisite: Basic knowledge of accounting required.

4. READING AND MATERIALS

Books Recommended:
 Chakraborty, Advanced Accountancy, Oxford University Press, (1978)
 Maheshwari, S. N. and Maheshwari S.K., Advanced Accountancy, Vikas Publishing
House Pvt. Ltd., Noida (2011)
 Paul, S. Kr., Advanced Accountancy, Chand and Co., (2008)
 Sehgal, Ashok, and Sehgal, Deepak, Advanced Accountancy, Taxmann Allied
Sevices Pvt. Ltd., Edition 4 (2004)
 Shukla, M.C., Grewal, T.S. and Gupta S.C., Advanced Accounts, S. Chand & Co.

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 Ltd., New Delhi (2012)
 Tulsian, P. C., Accountancy Tata McGraw Hill, (2007)
Note:
 The above list is indicative and not exhaustive.
 It is compulsory for the learner to carry “Take Away book“ofBusiness Accounting
provided by the college on all working days of the given semester.
Suggested Evaluation Methods:
1. Assignments/ Reports
2. Continuous evaluation tests
3. Projects
4. Presentation/ Viva/ MCQs/ Quiz

5. ASSESSMENT:
i. CORPORATE ACCOUNTING COURSEWORK = 100%.
You will be examined in this course by Internal (40%) and External Assessment (60%)
format. Internal examination will be conducted for 30 marks. It will include two tutorials (15
marks each). The Symbiosis International University for 45 marks will conduct external
written examination at the end of semester. It consists of ten objectives, 2 mark each (20
marks) and 3 subjective questions 10+10+5 Marks with an internal choice (25 marks).

ii. CORPORATE ACCOUNTING PROJECT COURSEWORK =

100%.
You will be examined in this course by Internal 100% format. Internal examination will be
held for 25 marks.

6. PROJECT/TUTORIAL (TIMETABLE)

A. Tutorial:
First and Second both tutorial will be a “Written Test”. Each tutorial will carry 15 marks
(Total=30 marks). Each student will attempt it on all the occasions. All of the key
knowledge and skills that underpin the outcomes are examinable. The purpose of the
written tests will be to prove an individual's ability to move forward. The timetable of
the Tutorials; Research Project and Viva-Voce is as follows:
Tutorial Dates
Tutorial date Result date Topic
First tutorial February 02, February Topic 1: Receipt & Payment/Income &
2018 12, 2018 Expenditure A/C.
Topic 2: Balance Sheet
Topic 3: Financial Accounts of
Companies
Second tutorial March 09, April 19, Topic 1: Company Accounts- Issue,
2018 2018 Forfeiture and reissue of equity shares,
Topic 2: Preference Shares and

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 Debentures- Issue and Redemption
Topic 3: Liquidation of companies

Corporate Accounting Project:

One research project will be undertaken by learners which will be evaluated out of 25
marks separately (Marks description: Compulsory consultation: 05 marks; Final Report
Submission: 10 Marks; and Viva-Voce: 10 Marks). The timetable of the Research
Project and Viva-Voce is as follows:

Research Projects Dates

Date
Result
Compulsory Final
Division Assignment (Total Marks:
Consultation submission 25)
(Marks: 5 ) ( Marks: 10)
December 20, January 12th, January 22nd,
C January 1 – 5th
2017 2018 2018
December 20, January 15-19th, January 25th, February 5th,
D
2017 2018 2018 2018

Presentation / Viva-Voce Dates (Marks: 10)

 Division wise presentation / viva-voce dates shall be announced later.

Note:

1. Projects that fail to meet the established guidelines shall be penalized by

deduction of marks.
2. Tutorial Syllabus is given is tentative and subject to change
3. The Presentation / Viva – Voce dates are tentative and subject to change

It is important for all to follow the deadlines regarding Project submission. Final
submissions of Project shall be submitted to Prof. Srinivas Methuku course instructor.
Those unable to meet the deadlines shall be liable to forfeit their marks.

Description of the Project Submission:

1. Compulsory consultation: In the compulsory consultation the proposal of the given

research project shall be discussed group wise and doubts shall be clarified for the
further continuation of the project. It shall include the name of the research project the
learner has taken for the study. It shall include description of the research in terms of:

a) the Introduction;
b) the Literature Review
c) the Methodology:

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 Objectives of the study
Limitations of the Study
Period of the study, etc,

2. Final submission: It is the final submission of the research/project work. It shall include
all the component and annexure. It shall also incorporate the changes suggested during
compulsory consultation. Failing which the project shall not be accepted and viva will
not be conducted; and the learner shall be liable to receive marks on the basis of
compulsory consultation only.

B. Objectives of Tutorial/ Research Project

The Tutorials are an assessment intended to measure a learner’s knowledge, skill, and
aptitude of the subject. Research project is aimed at improving the writing, research,
communication, and presentation skills to make students learning academically more
challenging and rigorous than standard lecture and test format courses.

7. ADMINISTRATIVE ARRANGEMENTS

The course faculty for Corporate Accounting is Prof. Srinivas Methuku. If you have any
problems with your work, please see your tutor in the first instance. Notices relating to the
course will be posted online at www.slshyd@curiositylive.com

8. OFFICE HOURS AND CONTACT INFORMATION

If few doubts remain, please contact me via email: srinivas.methuku@slsh.edu.in I would
strongly recommend that you not call me at home. Please do speak up during this class! I
want each of you to glean as much from these readings and our discussions as possible. This
is why I am not relying on the traditional method of testing. I welcome your questions and
comments.

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 Annexure A

Annexure: Guidelines for Project

Guidelines for the Final Submission of the Project, Sem. II

1. The project has to submit in Hard Copy.

2. The format of the hard copy should be as follows:-

 First Page should contain the Title of the Project; Name of the Faculty Guide.
(Appendix A for details)

 Second page should include the Content List with page No.

 Third page should be the contribution page signed by every group member.

Make sure to put page numbers at top right corner of every page (Insert page no. after
the content list).

3. The Format for the Soft Form:-

 Font: Times New Roman

 Font Size: Main Heading 16(Bold), Sub Heading 14(Bold) and Text 12; Line Space:
1.5 Cm. Spacing between the Paragraph 0.

 Text should be Justified

 MS Word: 2003-7 Version, Page: A4, Page layout: left-1.5 Cm, top-right-bottom-
1 cm.

4. The Review and references will be sited according to the APA (American Psychological
Association) Format.

Contents of project

1) Introduction

The introduction is the first page of the research project itself. It clearly introduces:-

1. The research topic or research problem,

2. Explains why this topic or problem is an important topic of research, and

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3. Outlines the method of studying or researching that topic or problem.

2) Literature Review

The literature review is often considered the most difficult component of APA research paper
format. A literature review is a comprehensive report on the existing literature available
regarding that topic. When presenting the literature review, it is necessary to clearly outline
both the procedures undertaken by relevant studies and the findings of each study. Each study
should be discussed in its own paragraph or set of paragraphs.

For Example:

Voordt (2004) in his findings on productivity and employee satisfaction talked about the
importance of flexible workplace, modern information and communication technology, cost
savings, workplace innovation and employee satisfaction. The study focused upon employee
productivity in relation to an open structure in an organization.

3) Objectives of the Study

The purpose of research is to discover answers through the application of scientific

procedures. The objective refers to the questions to be answered through the study. They
indicate what we are trying to get from the study or the expected results / outcome of the
study. The objectives of the study may be one from the following:-

a) To gain familiarity with a phenomenon or to achieve new insights into it –

Exploratory or Descriptive Research.

b) To portray accurately the characteristics of a particular individual, situation or a group

- Descriptive Research.

c) To determine the frequency with which something occurs or with which it is

associated with something else – Diagnostic Research.

d) To test a hypothesis of a causal relationship between variables – Hypothesis-

Testing Research.

4) Hypothesis of the Study

A hypothesis is an assumption about relations between variables. Hypothesis can be defined

as a logically conjectured relationship between two or more variables expressed in the form
of a testable statement.

5) Research Methodology

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The Research Methodology part includes the Type of the study, Population of the study,the
Sample of the Study, Types of data, Tools used for data collection, and tools applied for data
analysis.

6) Results and Discussion

The results section of the research paper is where you report the findings of your study based
upon the information gathered as a result of the methodology [or methodologies] you applied.
The results section should simply state the findings, without bias or interpretation, and
arranged in a logical sequence.

7) Conclusion

The conclusion is intended to help the reader understand why your research should matter to
them after they have finished reading the paper. A conclusion is not merely a summary of
your points or a re-statement of your research problem but a synthesis of key points.

8) References

References mean the act of referring, or the state of being referred; as, reference to a chart for
guidance. It is appeared at end of the projects and must be arranged in alphabetical order by
last name of the first author.

Citations Method

1) In Review and Introduction Part

ONE WORK BY SINGLE AUTHOR:

1. Smith (2005) compared GAAP with the

IFRS…………………………………………...

2. In a recent study of Impact of IFRS adoption found that (Smith,

2005)………………..

3. In 2005, Smith compared GAAP with the

IFRS…………………………………………

ONE WORK BY THREE OR MORE AUTHORS:

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 1. Williams, Smith, and Torringon (1983) found (first citation)

2. Some of the Researchers (Williams, Smith, &Torringon (1983) 1983) found (first
citation)
3. Williams et al. (1983) found (subsequent citations)

Cite all authors the first time the reference occurs; in subsequent citations include only the
surname of the first author followed by "et al." (Not underlined and with no period after "et")
and the year.

CITING MULTIPLE ARTICLES AT ONE TIME

Separate two or more citations with semi-colon, and list in alphabetical order.

Example: Several studies have shown that monozygotic twins tend to be more similarthan
dizygotic twins on this dimension (Dunn &Plomin, 1986; Plomin, DeFries, &Fulker, 1988).
(first citation)

REFERENCING A STUDY READ IN ANOTHER SOURCE

You should attempt to obtain any study that you are referencing, as descriptions of studies
may be interpreted differently person to person. In the case that you are unable (or do not
need) to get the original source, then the citation should include both sources (one referring to
and the one where information was found).

For example: Consequently, experts can devote more working memory capacity tousing
recalled information to reason and solve problems (Bjorklund& Douglas, 1997, as cited in
Berk, 2003). In the references you would only list Berk, 2003, not the original paper.

2) References at end of paper

 JOURNAL

ARTICLE, ONE AUTHOR

General format: Author last name, first initial (year). Title. Journal, issue, pages.

Example: Baumrind, D. (1967). Child care practices anteceding three patterns ofpreschool
behavior. Genetic Psychology Monographs, 75(1), 43-88.

ARTICLE TWO AUTHOR

Sheth, J. N., & Sharma, Sumit (1973), A Model of Industrial Buying Behaviour, Journal of
Marketing, 37(4), 50-56.

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ARTICLE, MULTIPLE AUTHORS:

Ahadi, S. A., Rothbart, M. K., & Ye, R. (1993). Children's temperament in the US and China:
Similarities and differences. European Journal of Personality, 7(5), 359-377.

 BOOK

BOOK WITH ONE AUTHOR

Bernstein, T.M. (1965). The careful writer: A modern guide to English usage (2nded.). New
York: Atheneum.

BOOK BY TWO AUTHORS

Kurosawa, J., & Armistead, Q. (1972).Hairball: An intensive peek behind the surfaceof an
enigma. Hamilton, Ontario, Canada: McMaster University Press.

TWO OR MORE BOOKS BY THE SAME AUTHOR

Postman, N. (1985).Amusing ourselves to death: Public discourse in the age of

showbusiness.New York: Viking.

Postman, N. (1985).The disappearance of childhood. New York: Vintage.

ARTICLE OR CHAPTER IN EDITED BOOK

Mcdonalds, A. (1993). Practical methods for the apprehension and sustained containment of
supernatural entities. In G. L. Yeager (Ed.), Paranormal and occultstudies: Case studies in
application (pp. 42–64). London, England.

 WEBSITE

ARTICLE FROM A DATABASE

Schredl, M., Brenner, C., &Faul, C. (2002). Positive attitude toward dreams: Reliability and
stability of ten-item scale. North American Journal of Psychology, 4,343-346. Retrieved
December 16, 2004, from Academic Search Premier Database.

NON-PERIODICAL DOCUMENTS ON THE INTERNET

Library and Archives Canada. (2002). Celebrating Women’s Achievements: Women

15
Artists in Canada.Retrieved December 16, 2004, from
http://www.collectionscanada.ca/women/h12-500-e.html

Pelling, N. (2002, May). The use of technology in career counseling.Journal ofTechnology in

Counseling, 2(2).Retrieved December 16, 2004,
fromhttp://jtc.colstate.edu/vol2_2/pelling.htm

 ARTICLE IN A NEWSPAPER OR MAGAZINE

Semenak, S. (1995, December 28). Feeling right at home: Government residence eschews
traditional rules. Montreal Gazette, p. A4.

Driedger, S. D. (1998, April 20). After divorce.Maclean’s, 111(16), 38-43.

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 Appendix “A”
Front page and Cover
Title of the project (centered on two or more lines)
----------------------------------------------------------------------------------
---------------------------------------------------------------

___________________________________________________________________________

Submitted by
Name of the candidate(s)
-----------------------------------------
Division …. Roll No……..Class…..

of Symbiosis Law School, HYDERABAD

Symbiosis International University, PUNE

In
Month, year

Under the guidance of

Name of guide

Designation and official address of research guide

------------------------------------------------------------
--------------------------------------

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 Appendix “B” – Certificate
CERTIFICATE

I hereby declare that the project entitled “______________________________________”

submitted to the Symbiosis Law School, Hyderabad for Corporate Accounting is part of
internal assessment and is my original work. It is been carried under the guidance of
_________________ from ___________ to____________. The research work has not been
submitted elsewhere for award of any degree.

The material borrowed from other sources and incorporated in the thesis has been duly
acknowledged that I myself could be held responsible and accountable for plagiarism, if
any, detected later on.

Name of the candidate:_______________________

Signature of the candidate: ____________________

Date: _____________________________________

If few doubts remain, please contact via e-mail at: srinivas.methuku@slsh.edu.in

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