{"product_id":"311-a-advanced-accounting-i_ameya-lohar-1","title":"Advanced Accounting - 311 (A)","description":"\u003cp\u003eThe modern corporate landscape demands accounting professionals who possess both a rigorous understanding of reporting standards and the practical capability to execute complex financial restructurings. This textbook has been authored to serve as a comprehensive, core resource specifically designed to meet the curriculum requirements of the 311A: Advanced Accounting-I paper for the B.Com (Honours\/Research) programme at Kavayitri Bahinabai Chaudhari North Maharashtra University, Jalgaon, effective from the 2026–2027 academic year.\u003cbr\u003eAligned with the principles of the National Education Policy (NEP) 2020, this volume moves beyond basic bookkeeping to foster outcome-based learning, critical thinking, and technical competence. The structure of the book systematically guides students through the course learning outcomes, balancing conceptual frameworks with extensive practical application:\u003cbr\u003e• Emerging Accounting Horizons: Unit 1 addresses modern reporting paradigms, including Human Resource Accounting (HRA), Inflation Accounting, Value Added Statements (VAS), and Interim Financial Reporting (IFR).\u003cbr\u003e• Corporate Restructuring \u0026amp; Combinations: Units 2 through 5 provide in-depth coverage and procedural step-by-step methodologies for Amalgamation (under AS-14), Absorption, External Reconstruction, and Internal Reconstruction. Students are guided through vendor and purchaser book adjustments, purchase consideration calculations (Pooling of Interest and Purchase methods), and post-restructuring Balance Sheet preparations.\u003cbr\u003e• Sector-Specific Financial Reporting: Unit 6 focuses on the legal provisions of the Banking Regulation Act, 1949, covering slip system book-keeping and the vertical schedule-wise preparation of Balance Sheets and Profit \u0026amp; Loss accounts for banking companies.\u003cbr\u003eDesigned to support interactive teaching methodologies such as flipped classrooms, case-based analysis, and project-based assessments this text provides students with numerous practical problems and structured exercises. We are confident that this book will serve as an invaluable guide for undergraduate students aiming to master advanced corporate accounting and prepare for real-world professional challenges.\u003c\/p\u003e","brand":"Prashant Publication","offers":[{"title":"Default Title","offer_id":52129763033317,"sku":null,"price":370.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0802\/8563\/0693\/files\/311_A_AdvancedAccounting-I_AmeyaLohar-1.jpg?v=1787226774","url":"https:\/\/prashantpublications.com\/products\/311-a-advanced-accounting-i_ameya-lohar-1","provider":"My Store","version":"1.0","type":"link"}