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Unit - 1 Accounting Standards

1.1 AS 5 Net Profit or Loss for the Period Prior Period Items and Changes in Accounting Policies

1.2 AS 6 Depreciation Accounting

1.3 Property Plant Equipment

1.4 AS 14 Accounting for Amalgamation

1.5 AS 21 Consolidated Financial Statements

1.6 SOLVED EXAMPLES 

Unit - 2 Profit Prior to Incorporation

2.1 Introduction

2.2 Method of Computation of ProfitsLoss Prior to Incorporation

2.3 Method of Accounting of ProfitLoss Prior to Incorporation

2.4 List of Expenses Allocated on the basis of SalesTurnover

2.5 List of Expenses Allocated on the basis of Time

2.6 ApplicationAccounting Treatment of ProfitLoss Prior to Incorporation

2.7 SOLVED EXAMPLES

Unit - 3 Company Final Accounts

3.1 PROVISIONS RELATING TO FINANCIAL STATEMENTS AS PER THE COMPANIES ACT 2013

3.2 GENERAL INSTRUCTION FOR PREPARATION OF BALANCE SHEET AND STATEMENT OF PROFIT AND LOSS OF A COMPANY section 129

3.3 PART 1 FORMAT OF BALANCE SHEET

3.4 PART 2 FORMAT OF STATEMENT OF PROFIT OR LOSS

3.5 SCHEDULES FORMING A PART OF BALANCE SHEET PROFIT LOSS ACCOUNT

3.6 SOLVED EXAMPLES

Unit - 4 Valuation of Shares

4.1 Meaning of Goodwill

4.2 Concept of Goodwill

4.3 Methods of Valuing Goodwill

4.4 Valuation of Shares

4.5 Need and Purpose of Valuation of Shares

4.6 Factors Influencing Valuation

4.7 Methods of Valuation of Shares

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Other Subjects of level-2
Auditing
Business law ii
Business environment
Principle of marketing
Elements of company law
Business economics (micro) - ii
Taxation - iii (direct taxes- ii)
Human resource development and organizational behavior
Management accounting (introduction to management accounting)
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