Coming soon
Advanced Accounting
The objective this course is to gain expert knowledge of principle and procedure of corporate accounting and their application in different practical situations.
Alteration of Share Capital, Conversion of Fully Paid Shares into Stock and Stock into Shares, Objectives of Capital Reduction, Procedure, Accounting Arrangement
Forms of Amalgamation, Motive for Amalgamation, Calculation of Purchase Consideration,
Methods of Accounting for Amalgamation: Pooling of Interests Method, Purchase Method
Distinction between Pooling of Interests Method and Purchase Method, Accounting for Amalgamation (Excluding Inter Company Investments)
Meaning of Liquidation, Winding up by Court, Voluntary Winding Up, Preferential Payments, Preparation of Statement of Affair, Deficiency/Surplus Account, Liquidator’s Final Statement of Account, Receiver for Debenture Holder, B List of Contributories
Meaning of Insurance, Financial Statement of Insurance Companies, Accounts of Life Insurance Business, Accounts of General Insurance Business
Meaning of Banking, Types of Banks, Requirement as to strong financial management, Preparation and Presentation of Financial Statements of Banks, Collection of Bills of Exchanges of Customers, Discounting of Bills of Exchange of Customer, Rebate on Bills of Exchange Discounted, Classification of Assets
- Advance Accountancy- Jain, Khandelwal Pareek( Ajmera Book Company)
- Modern Accountancy- A Mukharjee& M Hanif(Tata Mc Graw Hill)
- Corporate Accounting-S.N Maheshwari and S.K Maheshwari(Vikash Publishing House Pvt Ltd)
- Advanced Accounting-R.L Gupta, M Radhaswamy(S. Chand& Sons New Delhi)
- Accounting Theory-L.S Porwal(Tata,Mc Graw Hill)
- Advanced Accounts-Shukla, Grewal, Gupta(S.Chand)
- 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
