Higher Accounting

Paper Code: 
ATG 417
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
10.00
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 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

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)
Academic Year: 
2016-2017
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