As per Companies Act, 2013Contents1. Conceptual Framework for Preparation and Presentation of Financial State-ments 2. Accounting Standards 2.1 – 2.423. Advanced Issues in Partnership Accounts Unit 1: Dissolution of Partnership Firms 3.1 – 3.14 Unit 2: Amalgamation, Conversion and Sale of Partnership Firms 3.15 – 3.584. Company Accounts Unit 1: ESOP and Buy-back of Shares Unit 2: Underwriting of Shares and Debentures Unit 3: Redemption of Debentures Unit 4: Amalgamation and Reconstruction Unit 5: Liquidation of Companies5. Financial Statements of Insurance Companies Unit 1: Introduction to Insurance Business Unit 2: Accounting Technique of General Insurance Business Unit 3: Financial Statements of Insurance Companies 6. Financial Statements of Banking Companies Unit 1: Some Relevant Provisions of 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 7. Financial Statements of Electricity Companies Unit 1: Relevant Legal and Administrative Provisions Unit 2: Accounting Terms8. Departmental Accounts 9. Accounting for Branches including Foreign BranchesLast 3 terms Question Paper Features• The Book Contains Last 31 Terms Papers fully Solved.• The Book is divided into several chapters thereby.• Each Question is segregated into its relevant topic.• The questions in each chapters are segregated as :1. True and False;2. Comment;3. Short Notes;4. Distinguish between;S. Elaborative;6. Practicals;• The Distribution of Marks of all the examinations of the New Syllabus are also given showing the type of questions asked in every topic.• Answers given in the book are as per the latest Accounting Standard and Accounting Principles and Practices.