Paper – I: Accounting
- AS 1 : Disclosure of Accounting Policies
- AS 2 : Valuation of Inventories.
- AS 3 : Cash Flow Statement.
- AS 6 : Depreciation Accounting
- AS 7 : Construction Contracts
- AS 9 : Revenue Recognition
- AS 10 : Accounting for Fixed Assets.
- AS 13 : Accounting for Investments.
- AS 14 : Accounting for Amalgamation
Paper -V : Advanced Accounting
- AS 4 : Contingencies & Events occuring after the Balance Sheet Date
- AS 5 : Net Profit or Loss for the Period , Prior Period Items & Change in Accounting policies.
- AS 11 : The Effects of Changes in Foreign Exchange Rates.
- AS 12 : Accounting for Government Grants.
- AS 16 : Borrowing Costs.
- AS 20 : Accounting for Leases.
- AS 26 : Earning per Share
- AS 29 : Intangible Assets
- Provisions, Contingent Liabilities & Contingent Assets
About the Author:
Shri D.S. Rawat is a practicing Chartered Accountant, having deep interest I Academics. He has been teaching Accounts and Auditing to the CA(PE-II)/CA (Final) students since last 20 years in North Delhi Academy, Delhi-7, a pioneer institute for imparting education in professional courses, like Chartered Accountancy, Company Secretaries,etc. He has more than 25 years practical experience in the field of auditing of various companies, banks and insurance sector. He is also author of the book entitled “Students’ guide to Accounting Standards”published by the Taxmann.