Savitribai Phule Pune University, Maharashtra (SPPU), General , Advanced Accounting Syllabus

Unit - 1 Accounting Standards & Financial Reporting

1.1 Introduction

1.2 AS3 Cash Flow Statement

1.3 AS 7 Construction Contracts

1.4 AS 12 Accounting for Government Grants

1.5 AS 15 Employee Benefits

1.6 AS 17 Segment Reporting

1.7 AS 18 Related Party Disclosures

1.8 Leases

1.9 AS 20 Earnings per share

1.10 AS 21 Consolidated Financial Statements

1.11 AS 22 Accounting for Taxes on Income

1.12 AS 23 Investment in Associates

1.13 AS 24 Discontinuing Operations

1.14 AS 25 Interim Financial Reporting

1.15 Solved Examples

Unit - 2 Final Accounts of Banking Companies

2.1 MEANING OF BANKING

2.2 CAPITAL AND RESERVE

2.3 RESERVE FUNDS SECTION 17

2.4 CASH RESERVE SECTION 18

2.5 LIQUIDITY NORMS SECTION 24

2.6 ACCOUNTS

2.7 FORM OF BALANCE SHEET AND PROFIT LOSS ACCOUNT

2.7 DISCLOSURE OF ACCOUNTING POLICIES

2.8 INCOME RECOGNITION

2.9 IDENTIFICATION OF NPA

2.10 CLASSIFICATION OF BANK ADVANCES ON BASIS OF PERFORMANCE

2.12 DISCOUNTING COLLECTION ACCEPTANCE

2.13 INTRODUCTION TO CORE BANKING SYSTEM

2.14 SOLVED EXAMPLES

Unit - 3 Insurance Claim Accounts

3.1 Rate of Gross Profit given in the problem Refer Q No. 1

3.2 Rate of Gross Profit not given in the problem

3.3 Applicability of Average Clauses Refer Q No. 1

3.4 Adjustment of stock

3.5 Existence of Obsolete Stock or Abnormal Stock Refer Q No. 4

3.6 Introduction

3.7 Terms Used in Loss of Profit Insurance

3.8 Steps to ascertain the amount of claim under Loss of Profit Policy

3.9 LOSS OF FIXED ASSETS

3.10 Solved Examples

Unit - 4 Final Accounts of Co-operative Societies

4.1 INTRODUCTION

4.2 TYPES OF COOPERATIVE SOCIETIES

4.3 ACCOUNTING FINANCES

4.4 ASCERTAINMENT AND APPROPRIATION OF PROFITS

4.5 RESERVE FUND

4.6 STATUTORY FORMATS OF FINAL ACCOUNTS

4.7 SOLVED EXAMPLES

Unit - 5 Computerized accounting practices

5.1 VALUE ADDED TAX VAT

5.2 SERVICE TAX

5.3 CENTRAL VALUE ADDED TAX CENVAT

5.4 INCOME TAX TAX DEDUCTED AT SOURCE

Unit - 6 Branch Accounts

6.1 INTRODUCTION

6.2 NEED FOR BRANCH ACCOUNTING

6.3 TYPES OF BRANCHES

6.4 ACCOUNTING SYSTEM OF BRANCHES

6.5 DEBTORS METHOD

6.6 STOCK AND DEBTORS METHOD

6.7 SOLVED EXAMPLES

Unit - 7 Single Entry System

7.1 CONVERSION METHOD

7.2 Opening Balance sheet if not given For Ascertaining Opening Capital

7.3 CashBank Ac If agreed summary is not given. To ascertain the closing Balance of CashBank

7.4 Total Debtors Account

7.5 Total Creditors Account

7.6 Bills Receivable Account

7.7 Bills Payable Account

7.8 Solved Examples

Unit - 8 Analysis of Financial Statements

8.1 INTRODUCTION TO RATIO ANALYSIS

8.2 OBJECTIVESUSES OF RATIO ANALYSIS

8.3 CATEGORIES OF FINANCIAL RATIOS

8.4 ADVANTAGES OF RATIO ANALYSIS

8.5 DISADVANTAGES OF RATIO ANALYSIS

8.6 GROSS PROFIT RATIO

8.7 NET PROFIT RATIO

8.8 OPERATING RATIO

8.9 STOCK TURNOVER RATIOINVENTORY TURNOVER RATIO

8.10 DEBTORS TURNOVER RATIO OR RECEIVABLES TURNOVER RATIO

8.11 CURRENT RATIO

8.12 LIQUID RATIO OR QUICK RATIO OR ACID TEST RATIO

8.13 DEBT EQUITY RATIO

8.14 SOLVED EXAMPLES