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.
Amalgamation – Absorption (Excluding inter – company holdings) – External reconstruction – Internal reconstruction (Excluding scheme of reconstruction).
Holding company accounts excluding inter-company holdings – Liquidation of companies.
Accounts of Banking companies and Insurance Companies.
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