Accounting For Foreign Branches : 1. Introduction, 2. Converting Trial Balance of a Foreign Branch in reporting currency, 3. Preparation of Foreign Branch Final Accounts and incorporating branch results in Head Office books, 4. Practical Illustrations & Exercises, 5. Theory Questions and Statements for discussion
Double Accounts System and Financial Statements of Electricity Companies : [A] Double Accounts System, 1. Double Accounts System, 1.1. Meaning and Features of Double Accounts System, 1.2. Features of the Double Account System, 1.3. Advantages and Limitations of Double Accounts System, 1.4. Replacement of an Asset – Recording under the Double Accounts system, 1.5. Final Accounts under the Double Account System, [B] Financial Statements of Electricity Companies, 2. Final Accounts of Electricity Companies, 2.1. The Electricity Act, 2003, 2.2. Accounting for some relevant transactions of Electricity Supply Co., 2.3. Electricity 2004 Regulations, 2.4. Electricity 2009 Regulations, 2.5. Financial Statements of Electricity Supply Companies as per the Indian Companies Act, 2.8. Practical exercises, 2.9. Theory Questions and Statements for discussion on [A] Double Accounts System, and [B] Accounts of Electricity Companies
Accounting For Construction Contract : 3.1. Introduction, 3.2. Accounting Treatment, 3.3. Disclosure Requirements as Per AS-7, 3.4. Percentage of Completion Method, 3.5. Illustrations, 3.6. Key Points, 3.7. Exercise
Developments In Accounting : A) Accounting for Price Level Changes / Inflation Accounting, B) Responsibility Accounting, C) Forensic Accounting, D) Environmental Accounting
Governing Accounting System : 5.1. Meaning, 5.2. Objectives of Government Accounts, 5.3. Classification of Accounting Heads, 5.4. Procedure, 5.5. Role of Controller and Auditor General of India, 5.6. Public Accounts Committee, 5.7. Exercise