Bharat CA Inter New Syllabus Accounting By B.M.Agrawal,M.P. Gupta Applicable for November 2018 Exam

Bharat CA Inter New Syllabus Accounting By B.M.Agrawal

Bharat CA Inter New Syllabus Accounting By B.M.Agrawal

Description

I am glad to place before the students the first edition of the book “Cost and Management Accounting” specially designed for CA Intermediate/IPCC students. For the last several years the examination question pattern has been changing. Keeping this in mind, the book is designed according to the latest syllabus specified by ICAI This book is an attempt to make the subject simple explaining how to solve the question step by step; with the help of illustrations. The readers will find that each topic has been discussed with clarity, followed by point-wise recapitulation. This book consists of both theory and practical problems. Students are advised to properly understand the concepts of each chapter before attempting practical problems. To achieve the maximum benefit of this book, the students are advised to attempt the questions without consulting the answer. The student should also keep in mind the time management which is very important for the exams. They should try to attempt the questions within time so as to prepare them for examination

Contents

1. Accounting for Bonus Issue and Right Issue
2. Redemption of Preferences Shares
3. Redemption of Debenture
4. Profits Prior and after Incorporation
5. Disposal of Profits of Companies, Computation of Managerial Remuneration and Accounting for Taxes
6. Financial Statements of Companies
7. Cash Flow Statement
8. Investment Accounts
9. Insurance Claims for Loss of Stock and Loss of Profit
10. Hire-Purchase and Instalment Payment System
11. Departmental Accounting
12. Accounting for Branches including Foreign Branches
13. Accounts from Incomplete Records
14. (Part 1) Dissolution of Partnership Firms including Piecemeal Distribution of Assets
15. (Part 2) Conversion of Partnership Firm into a Company and Sale to a Company; Amalgamation of Partnership Firms; Issues Related to Accounting in Limited Liability Partnership
16. Process of Formulation of Accounting Standards including Ind AS and IFRSS including Convergence and Adoption
17. Framework for the Preparation and Presentation of Financial Statements (as per Accounting Standard)
18. Application of Accounting Standards– Theory and Problems