Advanced Corporate Accounting

Complete Unit-Wise Detailed Syllabus

UNIT 1

Goodwill and Shares

Basic Accounting Standards – Valuation of Goodwill (AS-26) and Shares.

UNIT 2

Mergers and Acquisition

Nature of Merger – Nature of Purchase (AS-14) – Internal & External Reconstruction – Final Accounts.

UNIT 3

Holding Company

Holding Company Accounts (AS-21) (Excluding Chain and Cross Owings).

UNIT 4

Liquidation

Final Statement of Accounts – Statement of Affairs – Deficiency Account.

UNIT 5

Banking and Insurance Companies

Banking & Insurance Accounts (New Format) – Human Resource Accounting – Objectives & Valuation Methods.

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