1. Accounting Standards :
1.1 Introduction
1.2 Brief Review of Indian Accounting Standards
1.3 AS – 20 Earning per Share
1.4 AS – 21 Consolidated Financial Statement
1.5 AS – 22 Accounting for Taxes on Income
1.6 AS – 23 Accounting for Investments in Associates in Consolidated Financial Statement

2. Value Added Accounting & Reporting :
2.1 Concepts of value addition – Meaning, Utility, and Disclosure of Value Added Statement (VAS)
2.2 Economic Value Added (EVA)
2.3 Gross Value Added (GVA)
2.4 Net Value Added (NVA)
2.5 Market Value Added (MVA)

3. Financial Statements of Holding Companies :
3.1 Consolidated Financial Statements of Holding Companies – Consolidation with adjustments of – Inter-company transaction
3.2 Issue of Bonus Shares, Revaluation of fixed Assets, Debentures and Preference Shares of subsidiary Company and dividend
3.3 Reference to AS 21 – Consolidated Financial Statements
3.4 Reference to Ind-AS 27 – Consolidated and Separate Financial Statements
3.5 Holding company with one or two subsidiaries

4. Liquidation of Companies :
4.1 Introduction, Meaning and Definition
4.2 Types of Liquidation
4.3 Accounting Treatment for Liquidation of Companies
4.4 Preparation of Statements of affairs including deficiency / surplus account as per the provisions of the company law.

5. Financial Statements of Insurance Companies :
5.1 Brief Introduction – General Insurance Business
5.2 Preparation of final accounts of Insurance companies carrying on General Insurance business, as per the forms prescribed by the Insurance Regulatory and Development Authority Regulations 2002
5.3 Revenue Accounts in Form B- RA
5.4 Profit and Loss Account in Form B- PL
5.5 Balance Sheet in Form B- BS

6. International Financial Reporting Standards (IFRS) and Indian Accounting Standards (Ind-AS) :
6.1 Introduction to IFRS and Ind-AS
6.2 Need for convergence of Ind-AS to IFRS
6.3 Ind- AS 27 Consolidated and Separate Financial Statement
6.4 Ind- AS 28 Investments in Associates