Section-A: Textbook
• Financial Statements of a Company
• Cash Flow Statement
• Statement of Changes in Equity
• Profit Prior to Incorporation and Accounting for Business Acquisition
• Accounting for Bonus Issue
• Amalgamation of Companies
• Internal Reconstruction
• Average Due Date and Account Current
• Self Balancing and Sectional Balancing System
• Financial Statements of Not-for-Profit Organisations
• Accounting for Educational Institutions
• Accounts from Incomplete Records [or Single Entry System]
• Accounting for Hire Purchase and Installment Purchase
• Accounting for Investments
• Insurance Claims
• Accounting for Partnership Firms — Fundamentals
• Reconstitution of Partnership — Change in Profit Sharing Ratio
• Reconstitution of Partnership — Admission of a Partner
• Reconstitution of Partnership-Retirement/Death of a Partner
• Accounting in Computerized Environment
Section-B: Accounting Standards
• Preface to Accounting Standards
• Applicability of Accounting Standards
• AS 1 - Disclosure of Accounting Policies
• AS 2 - Valuation of Inventories
• AS 3 - Cash Flow Statement
• AS 6 - Depreciation Accounting
• AS 7 - Construction Contracts
• AS 9 - Revenue Recognition
• AS 10 - Accounting for Fixed Assets
• AS 13 - Accounting for Investments
• AS 14 - Amalgamation
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