Advanced Accounting - 311 (A)

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The modern corporate landscape demands accounting professionals who possess both a rigorous understanding of reporting standards and the practical capability to execute complex financial restructurings. This textbook has been authored...

Name : Advanced Accounting - 311 (A)
Vendor : Prashant Publication
Type : TYBCOM | V | 311 (A)
Manufacturing : August 2026
Total Pages : 288 Pages
Barcode : 9789377761448

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The modern corporate landscape demands accounting professionals who possess both a rigorous understanding of reporting standards and the practical capability to execute complex financial restructurings. This textbook has been authored to serve as a comprehensive, core resource specifically designed to meet the curriculum requirements of the 311A: Advanced Accounting-I paper for the B.Com (Honours/Research) programme at Kavayitri Bahinabai Chaudhari North Maharashtra University, Jalgaon, effective from the 2026–2027 academic year.
Aligned with the principles of the National Education Policy (NEP) 2020, this volume moves beyond basic bookkeeping to foster outcome-based learning, critical thinking, and technical competence. The structure of the book systematically guides students through the course learning outcomes, balancing conceptual frameworks with extensive practical application:
• Emerging Accounting Horizons: Unit 1 addresses modern reporting paradigms, including Human Resource Accounting (HRA), Inflation Accounting, Value Added Statements (VAS), and Interim Financial Reporting (IFR).
• Corporate Restructuring & Combinations: Units 2 through 5 provide in-depth coverage and procedural step-by-step methodologies for Amalgamation (under AS-14), Absorption, External Reconstruction, and Internal Reconstruction. Students are guided through vendor and purchaser book adjustments, purchase consideration calculations (Pooling of Interest and Purchase methods), and post-restructuring Balance Sheet preparations.
• Sector-Specific Financial Reporting: Unit 6 focuses on the legal provisions of the Banking Regulation Act, 1949, covering slip system book-keeping and the vertical schedule-wise preparation of Balance Sheets and Profit & Loss accounts for banking companies.
Designed to support interactive teaching methodologies such as flipped classrooms, case-based analysis, and project-based assessments this text provides students with numerous practical problems and structured exercises. We are confident that this book will serve as an invaluable guide for undergraduate students aiming to master advanced corporate accounting and prepare for real-world professional challenges.

1) Recent Trends in Accounting.........................................07
1.1 Human Resources Accounting
1.2 Inflation Accounting
1.3 Value Added Statement
1.4 Interim Financial Reporting

2) Amalgamation of Companies.........................................26
2.1 Concepts of Amalgamation
2.2 Reconstruction of companies
2.3 Types of Amalgamation, Amalgamation in the nature of Merger
2.4 Amalgamation in the Nature of Purchase
2.5 AS-14 Accounting for Amalgamation
2.6 Accounting for Amalgamation- a) Pooling of Interest Method b) Purchase Method- Purchase consideration
2.7 Closing the books of the vendor company and opening the books of the purchasing company
2.8 Preparation of balance sheet of the new company.

3) Absorption of Companies............................................94
3.1 Meaning and Concepts of Absorption
3.2 Accounting for Absorption-Purchase consideration Method
3.3 Closing the books of the vendor company
3.4 Recording the transaction in the books of the purchasing company
3.5 Preparation of balance sheet after the absorption of the company.

4) External Reconstruction of Companies........................125
4.1 Concepts of External Reconstruction of Companies
4.2 Accounting for External reconstruction – Purchase Consideration Method
4.3 Closing the books of the vendor company.
4.4 Opening the books of the purchasing company
4.5 Preparation of balance sheet of the new company.

5) Internal Reconstruction of Companies.........................164
5.1 Concepts of Internal Reconstruction of Companies
5.2 Forms of Internal reconstruction
5.3 Accounting for Internal Reconstruction
5.4 Preparation of balance sheet of the company after the internal reconstruction.
5.5 Sub-division of shares, Surrender of shares

6) Banking Companies Final Accounts............................205
6.1 Introduction
6.2 Relevant Provisions of Banking Regulation Act 1949
6.3 Meaning of Banking (Sec 5(b), Capital & Reserve (Sec 11),Reserve Funds (Sec 17)
6.4 Main characteristics of a bank’s book -keeping, Slip System
6.5 Prepare Balance sheet and profit and loss Account(schedulr-wise) in vertical form under Banking Regulation Act.

References..................................................287