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Syllabus

UNIT
1
Preparation of Final accounts

Preparation of Final accounts – Schedule VI Part I and Part II – Profit prior to incorporation – Managerial remuneration – Dividend declaration out of the past and the current profits – Issue of Bonus shares – Preparation of Balance Sheet.

UNIT
2
Amalgamation

Amalgamation – Absorption (Excluding inter – company holdings) – External reconstruction – Internal reconstruction (Excluding scheme of reconstruction).

UNIT
3
Holding company

Holding company accounts excluding inter-company holdings – Liquidation of companies.

UNIT
4
Accounts of Banking companies

Accounts of Banking companies and Insurance Companies.

UNIT
5
Inflation accounting

Inflation accounting – Human resource Accounting-Principles of Government accounting – Responsibility accounting.

Reference Book:

1) M.C. Shukla &T.S.Grewal: Advanced Accounting, S.Chand & Company publications, first edition reprint 2004. 2) R.L.Gupta: Advanced Accounting, 5th edition, 2010, Jain publications. 3) Jain & Narang: Advanced Accounting, 11th edition Kalyani publishers 2001

Text Book:

1) T.S. REDDY & Dr. A. Murthy:CORPORATE ACCOUNTING, Margham publications, Chennai ,6th revised edition 2011

 

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