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Advanced Accounting (B.Com)

Accounts of holding companies, banking and insurance companies, insolvency and liquidation accounts.

6 महीनेअवधि 5Chapters27टॉपिक

सिलेबस · पाठ्यक्रम

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01Unit 1: Accounts of Holding Companies 6 टॉपिक
  1. Holding and subsidiary company (Companies Act, 2013)
  2. Consolidated balance sheet
  3. Pre-acquisition and post-acquisition profits
  4. Minority interest (non-controlling interest)
  5. Cost of control / goodwill or capital reserve
  6. Unrealised profit and mutual owings
02Unit 2: Accounts of Banking Companies 5 टॉपिक
  1. Provisions of the Banking Regulation Act, 1949
  2. Statutory reserve and cash reserve
  3. Classification of advances and NPA provisioning
  4. Rebate on bills discounted
  5. Final accounts in Third Schedule forms
03Unit 3: Accounts of Insurance Companies 6 टॉपिक
  1. Types of insurance business
  2. Life insurance: revenue account and valuation balance sheet
  3. General insurance: revenue account
  4. Reserve for unexpired risk
  5. Claims and reinsurance
  6. IRDAI formats of accounts
04Unit 4: Insolvency Accounts 4 टॉपिक
  1. Insolvency of individuals and firms
  2. Statement of affairs
  3. Deficiency account
  4. Treatment of secured, preferential and unsecured creditors
05Unit 5: Liquidation of Companies 6 टॉपिक
  1. Modes of winding up
  2. Order of payment by the liquidator
  3. Preferential creditors
  4. Liquidator's remuneration
  5. Liquidator's final statement of account
  6. Contributories (B list)

परिचय

आप यह कर पाएँगे

  • Prepare a consolidated balance sheet of a holding company and its subsidiary
  • Compute minority interest, cost of control and unrealised profit
  • Prepare final accounts of banking companies with rebate on bills and NPA provisions
  • Prepare revenue accounts of life and general insurance companies
  • Prepare a statement of affairs and deficiency account in insolvency
  • Prepare the liquidator's final statement of account

यह किसके लिए है

  • B.Com (Accounting & Taxation) students of Semester 5 (UP state universities)
  • Students preparing for CA / CMA Intermediate who want practice on these chapters

आपको क्या चाहिए

  • Enrolled in B.Com (Semester 5 / 6) of a UP state university
  • University syllabus and previous papers of your semester, if available
  • Notebook and a simple calculator

सवाल

Which syllabus does this course follow?

It follows the UP State Universities NEP 2020 common minimum syllabus for B.Com. Where your own university's syllabus differs, the centre teaches your university's units and papers.

Is this paper mostly numericals?

Yes, most marks come from numericals - consolidation, bank and insurance accounts, and liquidation statements - with short theory.

Is AS / Ind AS used?

B.Com papers follow the traditional formats; the trainer points out where Ind AS treatment differs.

Download the syllabus (PDF)

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