IIS University

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It is a University which is committed to excellence and overall development of the student and one where talent is nurtured and honed in the best possible manner. Come, be a part of our never-ending journey of accomplishments and accolades.

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Admissions

It is a University which is committed to excellence and overall development of the student and one where talent is nurtured and honed in the best possible manner. Come, be a part of our never-ending journey of accomplishments and accolades.

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Placements

Excellent education not only imparts knowledge, but also paves the way for a promising and successful career. The Placement Cell at The IIS University has numerous success stories to narrate in this regard...

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Life@IIS Univ

Life @ IISU is nothing less than a kaleidoscope of myriad hues; complete with vibrant events and memorable occasions to cherish for a lifetime.

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Academics

Taking the age-old tradition of enlightenment through education forward, The IIS University - in its continuous pursuit of excellence - firmly believes that an institution’s academic profile determines its worth and value. Therefore, on offer are a wide variety of both conventional and contemporary programmes of study.

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Research

To stimulate curiosity and cater to the global needs of a dynamic education, The IIS University - since inception - has been promoting and encouraging research-based experiential learning among all its students.

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About Us

The IIS University, with its perfect amalgamation of innovation, inspiration and synergy, aims to be a model institution for students across disciplines and programmes.

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Higher Accounting | Accounting and Taxation

Higher Accounting

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Paper Code: 
ATG-417
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

The objective this course is to gain expert knowledge of principle and procedure of advance accounting and their application in different practical situations.

9.00
Unit I: 
Accounting for Holding Companies

-Consolidated Financial Statements including inter company transactions and investments.

7.00
Unit II: 
Double Accounts System

Double Accounts System Including Electricity Supply Companies: Introduction, Double Account System, Final Account of Electricity Supply Companies, Accounting for Replacement, Calculation of Disposal of Surplus of Electricity Companies Value Added Accounting-Concept and Technique, Economic Value Added, Market Value Added.

6.00
Unit III: 
Human Resources Accounting

Human Resources Accounting-Concept and Methods
Accounting for Price Level Changes: Meaning, Significance and Limitation, Various approaches and methods of accounting under changing price levels

7.00
Unit IV: 
Corporate Reporting and Information Disclosures

: Concept of adequate disclosures, Methods of Disclosures, Indian Company Law and Disclosure Practice, Reporting for Investor and Employees. Social Responsibility Accounts.

16.00
Unit V: 
Accounting Standards

- Accounting Standards and Guidance Notes on Various Accounting Aspects issued by the ICAI and Advanced Problems thereon.

Essential Readings: 

1. Advance Accountancy: Jain, Khandelwal, Pareek
2. Advanced Accounts:R. L Gupta & R Radhaswamy( S.Chand& Sons)
3. Corporate Accounting-S.N Maheshwari and S.K Maheshwari(Vikash Publishing House Pvt Ltd)

References: 

1. Modern Accountancy- A Mukharjee& M Hanif (Tata Mc Graw Hill)
2. Accounting Theory-L.S Porwal(Tata,Mc Graw Hill)
3. Advanced Accounts-Shukla, Grewal, Gupta(S.Chand)
4. Advanced Accountancy-S.N Maheshwari(Vikas Publishing House Pvt Ltd)

Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless

Academic Year: