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The Paper on advanced Accountancy at Post Graduate Level concentrates on conceptual
understanding and practical applicability of crucial aspects of accounting course. The students are expected to apply the basic knowledge gained at undergraduate level and apply the knowledge in real world situations. The importance of the subject is growing due to various factors like Liberalisation, Globalisation, Free flow of Capital and better Corporate Governance Practices.
This book gives an insight into the important Accounting Standards from the corporate point of view. It also provides an introduction to new Accounting Standards been developed keeping in mind the growing importance of corporate scenario.
This book is divided into six chapters, each chapter addresses a special aspect in accounting. Chapter 1 focuses on Accounting Standards and their importance in corporate accounting. The second chapter focuses on novel concept of preparation of Value Added Statements and their Reporting. The third Chapter focuses on preparation of Financial Statements for Holding Companies, the students acquire skills to prepare financial statements of company having single/multiple subsidiaries. The fourth chapter deals with the liquidation of the companies and Preparation of Statements of affairs including deficiency/surplus account as per the provisions of the company law. The fifth chapter introduces the students to the preparation an presentation of accounts of General Insurance Companies and the last chapter introduces recent developments in the field of accounting like Ind-As and IFRS.
