Subject Details
Dept     : COM CA
Sem      : 1
Regul    : 2023-2024
Faculty : G.Swarnalatha
phone  : NIL
E-mail  : dineshadith2015@gmail.com
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Syllabus

UNIT
1
FINAL ACCOUNTS

Preparation of Final accounts – Schedule VI Part I and Part II – Profit prior to incorporation – Managerial remuneration – Dividend declaration out of the past and the current profits – Issue of Bonus shares – Preparation of Balance Sheet.

UNIT
2
AMALGAMATION & ABSORPTION

Amalgamation – Absorption (Excluding inter – company holdings) – External reconstruction – Internal reconstruction (Excluding scheme of reconstruction).

UNIT
3
HOLDING COMPANIES

Holding company accounts excluding inter-company holdings – Liquidation of companies.

UNIT
4
BANKING AND INSURANCE

Accounts of Banking companies and Insurance Companies.

UNIT
5
INFLATION ACCOUNTING

Inflation accounting – Human resource Accounting-Principles of Government accounting – Responsibility accounting.

Reference Book:

1) M.C. Shukla &T.S.Grewal: Advanced Accounting, S.Chand & Company publications, first edition reprint 2004.ISBN: 9788121903967 2) R.L.Gupta: Advanced Accounting, 5th edition, 2010, Jain publications. ISBN - 978-955-41040-0-6

Text Book:

1) T.S. REDDY & Dr. A. Murthy: CORPORATE ACCOUNTING, Margham publications, Chennai ,6th revised edition 2011 - ISBN-13: 978-9383242047

 

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