Accounting for Investment : 1.1. Accounting for Investments, 1.2. Fixed Income Bearing Scrips, 1.3. Investment Account, 1.4. Format of Investment Account, 1.5. Cum – Interest and Ex-Interest Transactions, • Exercises
Accounting for Branches : 2.1. Meaning of Branch, 2.2. Types of Branches, 2.3. Accounting Methods, • Exercises
Departmental Accounts : 3.0. Departments – Meaning, 3.1. Need for Department Accounts, 3.2. Departmental Accounts, 3.3. Inter-Departmental Transfers, • Exercises
Consignment Accounting : 4.1. Meaning of Consignment, 4.2. Features of consignment, 4.3. Distinction between Consignment and Sale, 4.4. Documents related to Consignment, 4.5. Terms used in consignment Transactions, 4.6. (A) Non-Recurring Expenses, 4.7 Valuation of Stock on consignment, 4.9. Invoice price and Loading, 4.10. Accounting For Consignment In The Books of Consignor, 4.11. Accounting For Consignment In The Books Of Consignee, • Exercises
Preparation of Final Accounts of sole propritor & Partnership firm from Incomplete records under Conversion Method : 5.1. Single Entry System, 5.2. Methods of Calculating Profit, 5.3. Calculation of Missing Figures, 5.4. Illustration, • Exercises
Materials : 6.1. AS – 2 : Valuation of Inventories, 6.2. Materials Control, 6.3. Direct and In-direct Materials, 6.4. Procedure and Documentation of Purchasing, 6.5. Documents used in stores, 6.6. Methods of Valuing Material Issues, 6.7. Fixation of stock levels, 6.8. Economic order quantity [EOQ], • Exercises