How to calculate income from two different accounting period for individual and

The rules for preparing income tax computations and assessing the adjusted trading profit of the unincorporated trader, as compared to the preparation of a corporation tax computation for the chargeable accounting period of a company are clearly stated in both the OT notes and lectures. There is no short cut, you just have to work through the lectures and notes.
You do not compare the two, you simply learn the different rules that apply in each tax and practice those rules by working examples and questions.