Advanced Accounting - II (Sem. VI)
Authors:
ISBN:
SKU:
9789390483945
Categories:
Account / Audit / Income Tax, TYBCom
₹110.00
- DESCRIPTION
- INDEX
- Responsibility Accounting (Theory) : 1.1 Meaning, Features, Advantages and Limitations of Responsibility Accounting, 1.2 Steps and difficulties in Responsibility Accounting, 1.3 Types of Responsibility Centers
- Insurance Claim (Theory & Practical Problems) : 2.1 Basic Concepts – Insurance, Fire Claims, Insured, Insurer, Salvage, 2.2 Valuation of Salvaged Stock and Loss of Stock, 2.3 Loss of Profit (Consequential Loss), 2.4 Valuation and Computation of Claim
- Accounting for Independent Branches (Theory & Practical Problems) : 3.1 Accounting at Head office, 3.2 Incorporation of Branch Trial balance in the books of the Head office, 3.3 Incorporation Entries for preparing branch Trading and Profit & Loss Account, Branch Assets and Liabilities
- Holding Company Accounts (Theory & Practical Problems) : 4.1 Meaning of Holding Company and Subsidiary Company, 4.2 Preparation of the consolidated Balance Sheet of the Holding company along with its subsidiary company, 4.3 Analysis of profit of subsidiary company on consolidation, 4.4 Cost of Control or Goodwill on consolidation, 4.5 Inter- company debts, unrealized profit (One Subsidiary only) (Refer to the relevant provisions of the Companies Act, 1956)
- Accounting for Professional (Theory & Practical Problems) : 5.1 Meaning, Objectives of Professionals Accounting, 5.2 Major Types of Professionals – Doctors, Engineers, Solicitors, Auditors, 5.3 Receipts and Payment Account of Professionals, 5.4 Preparation of Final Accounts.
- Accounting for Educational Institutions (Theory & Practical Problems) : 6.1 Organisational Pattern and Salient Features of an Educational Institution, 6.2 Sources of Finance for Running the Educational Institution, 6.3 Techniques of Maintaining Funds Accounts (Building Fund), 6.4 Journal Entries of Building Fund
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