HIGHER ACCOUNTING

Paper Code: 
ATG 417
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

Course Outcomes

 

Learning and teaching strategies

Assessment Strategies

  
 

On completion of this course, the students will be able to:

CO 155: Compare and Evaluate the financials of holding companies

CO 156: Implementation of applications of IAS 102 in various companies

CO 157: Interpret various concepts of inflation accounting and human resource accounting.

CO 158: Organize & Explain various Corporate Reports and Information Disclosures.

CO 159: Evaluate and interpret application based problems.

Providing the source of information and various case studies.
Enabling the problem solving skills with the help of Ms Excel
Showing and reading various corporate reports.
PPTs presentation on theoritical topics.

Evaluation of PPT's
MS Excel Solution files
Quizzes
CA Test
Assignments
End Term Test

 

 

10.00
Unit I: 
UNIT 1

Accounting for Holding Companies-Consolidated Financial Statements including inter-company transactions and investments

10.00
Unit II: 
UNIT II

Indian Accounting Standard 102 : Share Based Payment  - Examine the transactions as share based payment transactions, Study the various types of share based payments, Recognize and measure the share based payment transactions in the books, (1 Equity Settled- Share Based Payments, 2. Cash Settled- Share Based Payments, 3. Share Based Payment Transactions with Cash Alternatives with numerical)

10.00
Unit III: 
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

8.00
Unit IV: 
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.

7.00
Unit V: 
UNIT V

Value Added Accounting-Concept and Technique, Economic Value Added, Market Value Added, Practical approaches of Value added accounting.
 

Social Accounting: Assumptions, Methods and techniques

Essential Readings: 

ESSENTIAL READINGS:

  • ICAI Financial Management Module – Chapter  - Indian Accounting Standard 102 : Share Based Payment.
  • Higher Accounting: Jain, Khandelwal, Pareek
  • Advanced Accounts: R. L Gupta & R Radhaswamy( S.Chand& Sons)
  • Corporate Accounting - S.N Maheshwari and S.K Maheshwari(Vikash Publishing House Pvt Ltd)
  • ICAI Financial Management Module – Chapter  - Indian Accounting Standard 102 : Share Based Payment
  • Gupta, R.L. & Radhaswamy, R. Financial Accounting. Sultan Chand & Sons
  • Maheshwari, S.N. Maheshwari, S.K. Coporate Accounting. Vikash Publishing House Pvt. Ltd.
  • Jain. Khandelwal & Pareek. Higher Accounting. Ajmera Book Company

 

References: 

SUGGESTED READINGS:

  • Maheshwari, S. N. Advanced Accountancy. Vikash Publishers.
  • Porwal,L.S. Accounting Theory.Tata Mc Graw Hill
  • Mukharjee, A.  Hanif, M. Advanced Accounts. Sultan Chand & Sons
  • Shukla & Grewal. Advanced Accounts. S.Chand

 

e-RESOURCES:

 

JOURNALS:

  • Business Perspectives and Research
  • FIIB Business Review
  • Harvard Business Review
  • IUP Journal of Accounting Research
  • Jindal Journal of Business Research
  • Nirma University Journal of Business & Management Studies
  • Oorja
  • The Chartered Accountant
  • The ICFAI reader
  • The Indian Journal of Commerce

 

Academic Year: 
2022-2023
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