| 1. | Accounting Conventions and Practices | 10% |
|---|
| | • | Concept | | • | Depreciation and various methods thereof | | • | Stock valuation | | • | Distinction between Capital and Revenue |
|
| 2. | Royalty and Hire Purchase | 10% |
|---|
| | • | Royalty accounting | | • | Need for hire purchase and installment systems and parties involved. | | • | Accounting from the point of view various parties. | | • | Possession and repossession in case of default in payments. |
|
| 3. | Receipts & Payments/ Income & Expenditure Accounts | 10% |
|---|
| | • | Receipts & Payments | | • | Income & Expenditure Account |
|
| 4. | Partnership Accounting | 10% |
|---|
| | • | Past adjustments and guarantee | | • | Admission & Retirement | | • | Assignment of life policy | | • | Amalgamation and Sale of Business | | • | Dissolution, Insolvency | | • | Piecemeal Distribution |
|
| 5. | Branch and Departmental Accounts | 10% |
|---|
| | • | Branch accounts- Debtors system, Stock & Debtors system, Foreign Branch. | | • | Treatment of shortages. | | • | Calculation of net profit of various departments and allocation of expenses on the basis of suitable base. | | • | Preparation of common balance sheet. | | • | Treatment of Unrealized profit. |
|
| 6. | Accounting Standards | 10% |
|---|
| | • | Applicability of a particular accounting standard. | | • | Interpretation of various accounting standards. | | • | Scope of accounting standards. | | • | Compliance with the Accounting Standards. |
|
| 7. | Joint Stock Companies | 20% |
|---|
| | • | Issues of shares at par, discount & premium, forfeiture, reissue of shares | | • | Bonus issue and right issue | | • | Buy back of shares | | • | Redemption of Preference of shares | | • | Profit prior to incorporation | | • | Issue and redemption of debentures |
|
| 8. | Preparation of Company Accounts |
|---|
| | • | Preparation of Final Accounts under Company Law |
|
| 9. | Accounting services in organizations | 10% |
|---|
| | • | Construction companies ,Project Accounting | | • | Service sector such as Software, ITES, Telecommunication, Entertainment, Hospital, educational institutions | | • | Banking , Electricity and Insurance companies |
|
| 10. | Accounting and Interpretation of Financial Statements. | 10% |
|---|
