Contents Based On New SyllabusPART I: PRELIMINARY1. Financial Statements of Business Organisations2. Old Schedule VI of Companies Act, 19563. New Schedule m of Companies Act, 2013PART II: BALANCE SHEET4. Classification of Assets and Liabilities5. Shareholders’ Fund6. Share Application Money Pending Allotment7. Non┬╖Current Liabilities8. Current Liabilities9. NOD-Current Assets10. Current Assets11. Contingent Liabilities and Commitments12. Proposed Dividend13. Issue of Securities Made for Specific PurposesPART III : STATEMENT OF PROFIT & LOSS14. Revenue from Operations and Other Income15. Cost of Materials Consumed, Etc.16. Employee Benefits Expense17. Finance Costs18. Depreciation and Amortization Expenses19. Tax Expenses20. Exceptional, Extraordinary aod Prior Period Items21. Earning Per Share22. Other Items of Income aod ExpenditurePART IV : CONSOLIDATED FINANCIAL STATEMENTS23. Consolidated Financial Statements24. Consolidated Financial Statements and Accounting for Investments Subsidiaries in Separate Financial Statements [AS┬╖2I/1nd AS┬╖27j25. Accounting for investments in Associates [AS┬╖23/1nd AS┬╖28j26. Financial Reporting of Interest in Joint Ventures [AS┬╖27/IND AS┬╖31jPART V : DEPRECIATION27. Depreciation28. Comparison of Schedule II With Schedule XIV29. Practical Illustrations on Depreciation30. Accounting for Depreciation 31. Depreciation under Income Tax Act, 1961 Vis-a-Vis Company LawPART VI: SPECIFIC ISSUES32. Cash Flow Statement33. Schedule ill Vis-a-Vis Listed Companies34. CARO, 2003 Vis-a-Vis Auditors Report under Companies Act, 2013PART VII: CASE STUDIES AND PRACI’ICAL ILLUSTRATIONS35. Case Studies and Practical IllustrationsPART VIII: AUDIT CHECK LIST36. Check List of Items of Balance Sheet37. Check List for Items of Statement of Profit and LossPART IX: ACCOUNTINGIREPORTING STANDARDS38. Accounting Standards (AS) in Nutshell39. Ind-AS in Nutshell40. !FRS in NutshellPARTX:XBRL41. Introduction to XBRL42. XBRL in India43. How does XBRL WorkPART XI: E-FILING44. e-Filing of Balance Sheet and Profit and Loss AccountAbout The BookStep by Step Analytical Coverage of Entire Schedule IIIto the Companies act 2013.Detailed Analytical study Of each and every head/Item of Balance Sheet And Profit & Loss Account in Saperate Chapter .Incorporating Case Studies And Illustration For practice Support.Companies Audit Check List Of Relevence And preparing and Auditing Financial Statement .Inclusive of parts Covering each and every aspact of XBRL and e Filling .A must for Company Auditor, Charterd Account, Company Secreteries , Corporate Etc.
Amit Baxi, Avadhesh Ojha, Mamta Jain