Concept – Types of Service Organizations – Section (8) and other provisions of Companies Act, 2013.
Accounts of Electricity supply companies : Double Accounting System – Revenue Account Net Revenue Account – Capital Account – General Balance Sheet (Including Problem)
Bank Accounts – Books and Registers to be maintained by Banks – Banking Regulation Act, 1969 – Legal Provisions Relating to the Preparation of Final Accounts (Excluding Problem)
Life Insurance Companies – Preparation of Revenue Account, Profit and Loss Account, Balance Sheet ( Excluding Problems) – LIC Act, 1956.
Principles – Preparation of Final accounts – with special reference to Fire and Marine Insurance (Excluding Problems) – GIC Act, 1972.
Reference Book:
1. Insurance Principles and Practice, M.N. Mishra, Sultan & Chand sons, New Delhi, 2014 2. Advanced Accountancy-II, R.L.Gupta and M.Radhaswamy, Sultan Chand & Sons Publishers, New Delhi, 2013.
Text Book:
1. Corporate Accounting, T.S. Reddy and A.Murthy, Margham Publication, Chennai, 2014.