Advanced Accounting

Paper Code: 
FA-331
Credits: 
6
Contact Hours: 
90.00
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

18.00
Unit I: 

Accounting Standards issued by ICAI( AS1 to AS29)

18.00
Unit II: 

Valuation of Inventory (AS 2)
Royalty Accounts
Hire Purchase Accounts
Installment Payment System
Consignment and Joint-venture.
 

18.00
Unit III: 

Investment Accounts
Accounting for lease
Accounting for agriculture farms and hotels

18.00
Unit IV: 

Departmental Accounts
Branch Accounts
Value added accounting-concept, Techniques

18.00
Unit V: 

Government Accounts :Elementary knowledge
Concept of Human Resource Accounting
Social Responsibility Accounting & Divisional Performance Measurement and Transfer Pricing.
Accounting for price level changes

References: 

Pickles                                :   Accountancy
Spicer and Peglar             :   Book-Keeping and Accounts
ShuklaM.C. &GrewalT.S.  :   Advanced Accounting
H. Chakravarty                   :   Advanced Accountancy
R.L. Gupta                          :   Advanced Accountancy, Vol. II
R.L. Gupta                          :  Advanced Accountancy
S.N. Maheshwari              :   Advanced Accountancy Vol. I & II
Shukla & Grewal               :  Advanced Accounts.
Shukla S.M.                        :  Advanced Accountancy.
Monga, Sehgel, Ahuja      :  Advanced Accounts Vol.
Jain, Narang                       :  Advanced Accountancy.

 

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: