Depreciation – Methods – SLM, WDM, Annuity method - Reserves and provisions.
Branch accounts excluding foreign branches. Hire purchase and installment system including hire purchase trading accounts.
Single Entry System - Meaning and Features - Statement of Affairs Method and Conversion Method.
Partnership Accounts - Division of Profits - Fixed and Fluctuating Capital - Past Adjustments -Guarantee of Profits - Admission - Retirement – Death.
Dissolution of Partnership - Garner Vs. Murry and Piecemeal Distribution
Reference Book:
1. S.P.Jain and Narang: Advanced Accountancy, Kalyani publication, 12th edition 2001, New Delhi. 2. T.S. Grewal: Advanced Accountancy, Sultan Chand & sons, New Delhi 3. M.C Shukla: Advanced Accountancy, Sultan Chand & sons, New Delhi
Text Book:
1. T.S. Reddy & Dr. A. Murthy: Financial Accounting, 6th revised edition, Margham Publications-Chennai.
