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Advanced Accounting - 2

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Advanced Accounting - 2

Uploaded by

vidoyeb960
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© © All Rights Reserved
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Download as PDF, TXT or read online on Scribd
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UG Curriculum

PROGRAM BA BA(Hon) B.Com B.Com(Hon) M.Com MA - Eng MA- Eco MA- Psy

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SEMESTER 1 2 3 4 5 6 7 8

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SPECIALIZATIONS
BA Eco Eng Psy Gen

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BCOM Costing Banking Entrep MKT Fin & Acc Mgt Acc HRM Bus Analytics Gen
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Name of Board of Studies Accountancy and Costing


Name of the Department Department of Accountancy and Costing
Name of Head of Department Dr. Tessy Thadathil
Title of the Course Advanced Accounting 2
Course Code 60011C19

Type of Course (New / Revised) Revised


Number of Credits 3
Date of Approval by BoS
Date of Implementation June 2019

Course Outcomes
1. CO1. Interpret financial statements with the help of ratio analysis.
2. CO2. Test Liquidity, profitability, solvency of business concern and appraise
financial position
3. CO3. Distinguish between single entry and double entry system
4. CO4. Interpret financial position and recommend better financial management
plans.
5. CO5. Create TDS returns using Tally Software
DETAILS OF SYLLABUS
UNIT DETAILS NUMBER OF
NUMBER LECTURES
1 Cash Flow Statements
1.1 Introduction to Cash Flow Statements
1.2 Cash Flow Statement (as per AS 3) 10
1.3 Practical problems on Indirect method of Cash flow
1.4 Interpretation of cash flow statement
2 Consolidation of final accounts – Holding & one subsidiary
2.1 Concept of Holding Company
2.2 Cost of control
2.3Minority Interest
2.4 Capital Profit and Revenue Profit
14
2.5 Unrealized Profits
2.6 Treatment for Inter-company transactions
2.7 Purchase of shares in instalments
2.8Consolidated Balance Sheet and Income Statement,
Intercompany dividend
3 Amalgamation of Companies
3.1Amalgamation in the nature of merger
3.2 Amalgamation in the nature of purchase
2.3 Calculation of Purchase Consideration
2.4 Methods of accounting for amalgamation
14
2.4.1 Pooling of interest method
2.4.2 Purchase method
2.4.3 Distinction between pooling of interest method and
purchase method
2.5 Inter-company investment
4 Introduction to Auditing
4.1 Introduction – Nature, objects, advantages and limitations
of auditing 4
4.2 Company Auditor – Qualifications, disqualifications,
appointment, removal.
5 Accounting Standards AS- 7,11, 19,20, 22 (theory and simple
8
problems)
6 Accounting for GST in Tally - making GST entries in Tally,
understanding ITC availability, mapping ITC credit, 4
generating GST Returns from Tally

Total Number of Lectures 54

Reference List
Suggested Reference Books
1.Financial Accounting: By P. C. Tulsian (Tata Mc-Graw-Hill Publishing Co. Ltd., New
Delhi)
2. Financial Accounting: By A. Mukherji & M. Hanif (Tata Mc-Graw-Hill Publishing Co.
Ltd., New Delhi)
3. Financial Accounting: By S.N.Maheshwari & S.K.Maheshwari (Vikas Publishing House
Pvt. Ltd.)
4. Advanced Accounts: By M.C.Shukla & S.P.Grewal (S.Chand & Co. Ltd., New Delhi)
5. Advanced Accountancy: By S.P.Jain & K.N.Narang (Kalyani Publishers, New Delhi)
6. Advanced Accountancy: By R.L.Gupta & M. Radhaswamy (Sultan Chand & Sons, New
Delhi)
Suggested Journals
1. The Chartered Accountant: Journal of the Institute of Chartered Accountants of
India.
2. The Accounting World : ICFAI Hyderabad
Web sites :
1. www.icai.org.in
2. www.icwai.org
3. www.icsi.edu
4. www.accountingcoach.com

Dr. Tessy Thadathil


Name and Sign of Head

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