Advanced Accounting

Study Material relevant for May, 2020 examination onwards

Study Material relevant for May, 2021 examination onwards

English Medium

Module 1

Initial Pages

Chapter 1 Framework for Preparation and Presentation of Financial Statements

Chapter 2 Accounting Standards

Chapter 3 Advanced Issues in Partnership Accounts

Appendix I, II & III

Module 2

Initial Pages

Chapter 4 Company Accounts

Unit-1

Unit-2

Unit-3

Unit-4

Unit-5

Chapter 5 Financial Statements of Insurance Companies

Appendix Schedule III to the Companies Act, 2013

Module 3

Chapter 6 Financial Statements of Banking Companies

Chapter 7 Departmental Accounts

Chapter 8 Accounting for Branches including Foreign Branches

Hindi Medium

Volume – I

Module 1

Initial Pages

CHAPTER 1-2

Module 2

Initial Pages

CHAPTER 3

CHAPTER 4

Module 3

Initial Pages

CHAPTER 5

CHAPTER 6

Module 4

Initial Pages

CHAPTER 7

CHAPTER 8-9

Volume – II

Initial Pages

CHAPTER 1-3

CHAPTER 4

CHAPTER 5-9

• Module-1

  • Initial Pages
  • Chapter 1: Application of Accounting Standards
  • Chapter 2: Partnership Accounts
    • Unit 1: Dissolution of Partnership Firms
    • Unit 2: Amalgamation, Conversion and Sale of Partnership Firms

• Module-2

  • Initial Pages
  • Chapter 3: Accounting for Employee Stock Option Plans
  • Chapter 4: Buyback of Securities and Equity Shares with Differential Rights
  • Chapter 5: Amalgamation of Companies
  • Chapter 6: Internal Reconstruction
  • Chapter 7: Liquidation of Companies
  • Appendix: Schedule-III to The Companies Act, 2013

• Module-3

  • Chapter 8: Financial Statements of Banking Companies
    • Unit 1: Some Relevant Provisions of The Banking Regulations Act, 1949
    • Unit 2: Books of Accounts, Returns and Forms of Financial Statements
    • Unit 3: Capital Adequacy Norms
    • Unit 4: Income Recognition, Classification of Assets and Provisions
    • Unit 5: Some Special Transactions of Banks
    • Unit 6: Preparation of Financial Statements of Banks
    • Annexures
  • Chapter 9: Non-Banking Financial Companies
  • Chapter 10: Consolidated Financial Statements

• Accounting Pronouncements

  • Initial Pages
  • Accounting Standards