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Higher Accounting [1]

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

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

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)

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

Academic Year: 
2018-2019 [2]

Follow Accounting and Taxation on:

IIS (Deemed to be University)

Gurukul Marg, SFS, Mansarovar, Jaipur 302020, (Raj.) India Phone:- +91-141-2400160-61, 2397906-07, Fax: 2395494, 2781158

Source URL: https://accountingtaxation.iisuniv.ac.in/courses/subjects/higher-accounting

Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/higher-accounting
[2] https://accountingtaxation.iisuniv.ac.in/academic-year/2018-2019