Advanced Accounting – I

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First upon we are thankful to all readers of the Financial Accounting-I & II & Corporate
Accounting I & II books for countless response. This book to Commerce students, respectful faculties and...

Name : Advanced Accounting – I
Vendor : Prashant Publication
Type : T.Y.B.Com. | Sem V
Barcode : 9789391391959

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INTERNATIONAL	XS	S	M	L	XL	XXL	XXXL
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CHEST FIT (INCHES)	28"	30"	32"	34"	36"	38"	40"
CHEST FIT (CM)	716	76	81	86	91.5	96.5	101.1
WAIST FIR (INCHES)	21"	23"	25"	27"	29"	31"	33"
WAIST FIR (CM)	53.5	58.5	63.5	68.5	74	79	84
HIPS FIR (INCHES)	33"	34"	36"	38"	40"	42"	44"
HIPS FIR (CM)	81.5	86.5	91.5	96.5	101	106.5	111.5
SKORT LENGTHS (SM)	36.5	38	39.5	41	42.5	44	45.5

First upon we are thankful to all readers of the Financial Accounting-I & II & Corporate
Accounting I & II books for countless response. This book to Commerce students, respectful faculties and readers. This book is projected for undergraduate
level students, businessmen and accounting practitioners. This book is designed in fulfillment of revised syllabi of Advanced Accounting, T.Y.B.Com of Savitribai Phule Pune University 2021.
This book is also proficient and useful to students and faculties of financial accounting from diverse Universities of India. All chapters are discussed in detailed, simple and lucid language which would help to students for their study of the advanced accounting in easy manner. Adequate and explicable theory and practical illustrations are given under each topic. Our book aims to assist readers concerning about importance and recent issues of advanced accounting. The book is organized in four chapters as Accounting Standards and Financial Reporting, Accounting for Capital Restructuring, Final Accounts of Banking Companies & Investment. We tried to make this book in such way which would assist students and readers to understand the basics regarding all chapters incorporated in it. In addition to this we comprise number of variant illustrative solutions using simple and comprehensible method. Overall, we hope that this book will be beneficial to all readers including students, faculties, professionals, businessmen and accounting practitioners.

Accounting Standards and Financial Reporting : 1.1 Introduction, 1.2 Brief Review of Indian Accounting Standards, 1.3 AS-3 : Cash Flow Statements – Theory and practical examples, 1.4 AS-12 : Accounting for Government Grants – Theory and practical examples, 1.5 AS-19 : Lease Accounting – Theory and practical examples, 1.6 Introduction to IFRS – Fair Value Accounting. ● Exercises
Accounting for Capital Restructuring (Internal Reconstruction) : 2.1 Introduction & Background, 2.2 Meaning & Concepts of Capital Restructuring or Internal Reconstruction, 2.3 Need/Requisite of Internal Reconstruction, 2.4 Types or Scheme of Capital Restructuring or Internal Reconstruction – Capital reduction, alteration of share capital, surrendered of share capital, variation of Shareholders Rights, Arrangement or Compromise, 2.5 Conditions/Provisions regarding Internal Reconstruction, 2.6 Factors considering at time of internal construction or capital restructuring, 2.7 Steps for Reconstruction, 2.8 Difference between Internal Reconstruction and External Reconstruction, 2.9 Accounting Treatment for Internal Reconstruction, 2.10 Solved problems. ● Exercises.
Final Account of Banking Companies : 3.1 Introduction, 3.2 Scope of Banking Business, 3.3 Important Provisions, 3.4 Final Account of Bank – Balance Sheet, – Profit and Loss Account, – Schedule, 3.5 Important Treatment, 3.6 Illustrations. ● Exercises
Investment Accounting : 4.1 Introduction, 4.2 Current Investment/Short term Investment, 4.3 Long Term Investment, 4.4 Accounting Treatment, 4.5 Treatment of Interest. ● Exercises