Concept – Types of Service Organizations – Section (8) and other provisions of Companies Act, 2013.

Accounts of Electricity supply companies : Double Accounting System – Revenue Account Net Revenue Account – Capital Account – General Balance Sheet (Including Problem)

Bank Accounts – Books and Registers to be maintained by Banks – Banking Regulation Act, 1969 – Legal Provisions Relating to the Preparation of Final Accounts (Excluding Problem)

Life Insurance Companies – Preparation of Revenue Account, Profit and Loss Account, Balance Sheet ( Excluding Problems) – LIC Act, 1956.

Principles – Preparation of Final accounts – with special reference to Fire and Marine Insurance (Excluding Problems) – GIC Act, 1972.