CA IPCC Advance Accounting Book by CA Parveen Sharma, CA Kapileshwar Bhalla for May 2018 Exam

CA IPCC Advance Accounting Book by CA Parveen Sharma, CA Kapileshwar Bhalla for May 2018 Exam. Advanced Accounting CA Intermediate GROUP 2 New Syllabus By CA Parveen Sharma. Pooja Law House CA Intermediate Advanced Accounting New Syllabus By CA Parveen Sharma & CA Kapileshwar Bhalla Applicable for May 2018 Exam. Purchase CA IPCC Books for May 2018 Exams, this book is not available in pdf format.

CA IPCC Advance Accounting Book by CA Parveen Sharma

CA IPCC Advance Accounting Book by CA Parveen Sharma, CA Kapileshwar Bhalla for May 2018 Exam

Description

For a thorough grasp on the subject of Advanced Accounting adequate practice is required which involves conceptual knowledge and practicing variety of numerical problems. In light of the changes in Companies Act, 2013 and its impact on accounting it is very important that information about terms, accounting conventions and concepts along with relevant provisions of law is handy to the student while working on accountancy problems. The present book is specially designed for the new course of CA-Intennediate level to enable the students to acquire conceptual base through theory and illustration. In each chapter various sections have been introduced so that the student understands the types of problems he can confront in the exam.

Then a section pertairting to exercise questions has been added at the end of each chapter. This will test the student in identifying his weakness areas whereupon he can take corrective action. Questions have been taken from the latest examination papers of the various Universities and Professional Bodies. The books is specially designed for the students studying at the Intermediate level of Institute of Chartered Accountants of India. A few new chapters have been introduced in the new course, which were earlier a part of the Final level. Past examination questions from Final level have been incorporated for better understanding and practice. The subject has been introduced in a systematic manner and for a self-study approach.

At the beginrting of the book a complete chapter on Accounting Standards has been added to provide complete understanding of the nuances of Accounting Standards with past year solved examination problems given standard-wise. The standards have been explained with diagrams and simple language to give a conceptual understanding. There have been changes in the Accounting standards also by MCA on 30th March, 2016. These changes have been incorporated at relevant places. This book has been thoroughly revised keeping in the latest changes in Companies Act, 2013 and Accounting Standards.

Author: CA Parveen Sharma
Publisher: Pooja Law House
Edition: 30th For May 2018 Exams (New Syllabus)

Contents

Chapter 1 Accounting Standards

• AS 7 Construction Contracts
• AS 9 Revenue Recognition
• AS 14 Amalgamation of Companies
• AS 18 Related Party Disclosures
• AS 19 Leases
• AS 20 Earnings Per Share
• AS 24 Discontinuing Operations
• AS 26 Intangible Assets
• AS 29 Provisions, Contingent Liabilities and Contingent Assets

Chapter 2 Guidance Notes 137

• Questions based on Schedule III 234

Chapter 3 Accounting for Employee Stock Option Plan 241

• Accounting for Employee Stock Option Plan (ESOP) & Employee Stock Purchase Plan (ESPP) 250
• Accounting for Stock Appreciation Rights (SAR) SELF-PRACTICE

Chapter 4 Buy Back of Securities & Equity Shares with Differential Rights

Chapter 5 Underwriting of Shares & Debentures EXERCISE

Chapter 6 Amalgamation of Companies

• Computation of PC
• Merger (Pooling of Interest Method)
• Purchase Method
• Advanced problems

Chapter 7 Internal Reconstruction

Chapter 8 Liquidation of Companies

• List B Contributory
• Statement of Affairs
• Liquidator’s Final Statement of Accounts EXERCISE

Chapter 9 Accounting for Insurance Companies

• Basic Questions
• Valuation Balance Sheet
• Final Accounts 526 EXERCISE

Chapter 10 Accounting for Banking Companies

• Non Performing Assets
• Tier I and Tier II Capital
• Bill Discounted etc.
• Investment Valuation
• Acceptance, Endorsement, etc
• Cash Reserve Ratio
• Statutory Liquidity Ratio
• Bills for Collection
• Final Accounts EXERCISE

Chapter 11 Non Banking Finance Company (NBFC’s)

• Theory Questions
• PRACTICAL QUESTIONS
• SELF-PRACTICE QUESTIONS

Chapter 12 Mutual Fund

• Theory Questions
• PRACTICAL QUESTIONS

Chapter 13 Valuation of Goodwill

• Basic Concepts – Capital Employed and FMP
• Basic Questions
• Advanced Questions
• Leverage Effect on Goodwill PRACTICE QUESTIONS

Chapter 14 Holding Company Accounts

• Comprehensive Questions
• Consolidated Profit & Loss Account