Accounting Standards : As 4 : Contingencies and Events occurring after the Balance Sheet Date, As 5 : Net Profit or Loss for the period Prior Period Items and changes in Accounting Policies, As 9 : Revenue Recognition, As 29 : Provisions contingent Liabilities and Contingent Assets
Accounting for Buy Back of shares : a. Meaning b. Provisions regarding Buy Back of shares c. Calculation of maximum number of shares Buy Back d. Accounting for Buy Back ( Simple examples)
Final Accounts of Limited Company : a. Preparation and presentation of final accounts of Joints Stock Companies as per schedule III of Companies Act, 2013 provisions and reserves; determination of managerial remuneration; appropriation out of profits; transfer to profits to reserves; payment of dividend, Bonus shares and payment of interest out of capital Refer to As-1, AS-2, AS -6, AS-10 & AS-29.
Voyage Account : Meaning, Preparation of Voyage Account.
Insurance Claim : A. Loss of Stock B. Loss of Profit (Consequential Loss)
Overheads : a. Introduction b. Allocation and apportionment of overheads (Practical Problems) c. Primary and secondary distribution (Practical Problems) d. Absorption of overhead, Concepts, bases of absorption (Practical Problems)–under absorption and over absorption of overheads.