Study Material relevant for May, 2020 examination onwards

Study Material relevant for May, 2021 examination onwards

English Material

Module 1

Module 2

Hindi Medium

Volume - I

Volume - II

• Module-1

  • Initial Pages
  • Chapter 1: Introduction to Accounting Standards
  • Chapter 2: Framework for Preparation and Presentation of Financial Statements
  • Chapter 3: Overview of Accounting Standards
    • Unit 1: Applicability of Accounting Standards
    • Unit 2: Overview of Accounting Standards

• Module-2

  • Initial Pages
  • Chapter 4: Financial Statements of Companies
    • Unit 1: Preparation of Financial Statements
    • Unit 2: Cash Flow Statement
    • Annexure
  • Chapter 5: Profit or Loss Pre and Post Incorporation
  • Chapter 6: Accounting for Bonus Issue and Right Issue
  • Chapter 7: Redemption of Preference Shares
  • Chapter 8: Redemption of Debentures
• Module-3
  • Initial Pages
  • Chapter 9: Investment Accounts
  • Chapter 10: Insurance Claims for Loss of Stock and Loss of Profit
  • Chapter 11: Hire Purchase and Instalment Sale Transactions
  • Chapter 12: Departmental Accounts
  • Chapter 13: Accounting for Branches Including Foreign Branches
  • Chapter 14: Accounts from Incomplete Records

• Accounting Pronouncements

  • Initial Pages
  • Part I: Framework for Preparation and Presentation of Financial Statements
  • Part II: Applicability of Accounting Standards
  • Part III: Accounting Standards