The objective this course is to gain expert knowledge of principle and procedure of advance accounting and their application in different practical situations.
Accounting for Holding Companies-Consolidated Financial Statements including inter-company transactions and investments.
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
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
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.
Value Added Accounting-Concept and Technique, Economic Value Added, Market Value Added, Practical approaches of Value added accounting.
Social Accounting: Assumptions, Methods and techniques.
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