- The objective this course is to gain expert knowledge of principle and procedure of advance accounting and their application in different practical situations.
Consolidated Financial Statements including inter company transactions and investments
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
Concept and Methods
Accounting for Price Level Changes: Meaning, Significance and Limitation, Various approaches and methods of accounting under changing price levels
Concept of adequate disclosures, Methods of Disclosures, Indian Company Law and Disclosure Practice, Reporting for Investor and Employees. Social Responsibility Accounts.
Accounting Standards and Guidance Notes on Various Accounting Aspects issued by the ICAI and Advanced Problems thereon