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The AAT422J3 course on Accounting and Taxation focuses on Company Law, covering topics such as company formation, members, managerial personnel, meetings, and report preparation. It aims to provide students with a comprehensive understanding of the Indian Companies Act 2013, enabling them to consult on the formation and operation of Joint Stock Companies. The course includes tutorials with case studies, discussions, assignments, and practicals to enhance learning.

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2 views2 pages

10513

The AAT422J3 course on Accounting and Taxation focuses on Company Law, covering topics such as company formation, members, managerial personnel, meetings, and report preparation. It aims to provide students with a comprehensive understanding of the Indian Companies Act 2013, enabling them to consult on the formation and operation of Joint Stock Companies. The course includes tutorials with case studies, discussions, assignments, and practicals to enhance learning.

Uploaded by

sahilsahil69221
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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AAT422J3: ACCOUNTING AND TAXATION: COMPANY LAW

Company Law Course Code: AAT422J3


Semester IV Nature of Course: Major
Term End Examination: 100
Credits: 6 (4+2) Tutorials: 50
Total Marks: 150

Course Description:
This course is designed to provide the understanding, knowledge and perspective of Company Law. The
course covers Company Formation and Conversion, Company Members and Managerial Personnel,
Company Meetings and Preparation & presentation of Reports and their E-Filings.
Course Objectives
1. To acquire the legal knowledge of the Indian Companies Act 2013.
2. To learn the procedural and application aspects of the Indian Companies Act 2013
regarding formation and working of companies.

Course Outcome:
After going through this course, the students are expected to have a clear understanding, knowledge of the
Companies Act 2013, They should be in a position to give consultations for formation and running of
Joint Stock Companies in the light of Companies Act, 2013.

UNIT I

Formation of a Company

Choice of Form of Business Entity; Conversion/ Re-conversion of One Form of Business Entity
into Another Incorporation of Private Companies, Public Companies, Companies Limited by
Guarantee and Unlimited Companies and their Conversions/ Re-conversion/Re-registration
Formation of Nidhi Companies, Producer Companies and Mutual Benefit Funds
Commencement of Business and New Business; Pre Incorporation Agreements and Contracts
Formation of Non Profit Companies Procedure Relating to Foreign Companies Carrying on
Business in India. Memorandum and Articles of Association Alteration of Memorandum of
Association: Name Clause, Situation of Registered Office Clause, Objects Clause, Capital Clause
and Liability Clause Alteration of Articles of Association and its effects. Understanding of the
Concepts: Lifting of Corporate Vie, Doctrine of Indoor Management and Doctrine of Ultra virus.

UNIT II

Company Members and Managerial Personnel

Procedure relating to Membership, Transfer and Transmission Induction of Members,

Dispute Resolution Transfer/Transmission/Transposition Admission of Securities in


Electronic Mode Dematerialization of Securities Compliances relating to Insider Trading and

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Takeovers Obtaining DIN Directors and Managerial Personnel- Appointment, Reappointment,
Resignation, Removal and Varying Terms of Appointment/Re-appointment Payment of
Remuneration to Directors and Managerial Personnel and Disclosures thereof; Compensation for
Loss of Office Waiver of Recovery of Remuneration Making Loans to Directors, Disclosure
of Interest by a Director, Holding of Office or Place of Profit by a Director/Relative. Company
Secretary: Appointment, Resignation and Removal, Company Secretary in Practice.

Unit - III

Company Meetings

Collective Decision Making Forums - Authority, Accountability, Delegation and Responsibility.


Board Meetings: Convening and Management of Meetings of Board and Committees;
Preparation of Notices and Agenda Papers. Convening and Management of Statutory Meetings,
Annual and General Meetings Class Procedure for Passing of
Resolutions by Postal Ballot; Voting through Electronic Means; Conducting a Poll and
Adjournment of a Meeting. Post-Meeting Formalities: Preparation of Minutes and
Dissemination of Information and Decisions.

Unit - IV

Preparation & Presentation of Reports & E- Filling

Preparation of Financial Statements, Auditor


Governance and Report of Corporate Social Responsibility and Sustainability.
E- Filing: Filling and Filing of Returns and Documents (a) Annual Filing, i.e., Annual
Accounts; XBRL Filing, Compliance Certificate, Annual Return (b) Event Based Filing etc.

Tutorials
Apart from the individual attention being given to the students, Tutorials shall include the following:

A. Case Studies individually or in groups


B. Group Discussions on subject specific current issues/developments
C. Assignments
D. Project Work & Viva-Voice
E. Field Visits & Reports
F. Practicals, wherever applicable

Suggested Readings:

1. Ramaiya : Guide to the Companies Act, Wadhwa& Company, Nagpur


2. D.K. Jain : E-filing of Forms & Returns, Bharat Law House
3. Taxmann : Guide to E-Company forms
4. D.K. Jain : Company Law Procedures, Bharat Law House
5. Taxmann : Company Rules & Forms Companies Act, 2013 and Rules made these under.

Note: Latest Edition of the Readings may be used.

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