CORE-14 SPECIAL
ACCOUNTING
Instructional Hrs-108
|
Credit-4
|
OBJECTIVE-
The purpose of the paper is to acquaint the students with advanced
accounting principles and procedures.
MODULE-1
Accounts of banking companies-Meaning of banking companies-Important provisions
of banking companies Act, 1949-preparation of final accounts of banking
companies-Profit and loss account, Balance sheet, transactions of special type-
Asset classification and provisions-Non performing Assets.
(30hrs)
MODULE-2
Accounts of Insurance Companies-Insurance companies-special terms-Final
accounts-Accounts of life insurance-revenue account, Profit and loss account
and balance sheet ( As per IRDA regulation Act-2002)-Determination of profit in
life insurance business-valuation balance sheet-Accounts of general insurance
companies-(Fire and Marine only)-Revenue account-Profit and loss account and
Balance sheet ( As per IRDA Regulation Act)
(30hrs)
MODULE-3
Investment account-cum-interest-Ex-interest-Cum dividend-Ex dividend-treatment
of bonus share-Right shares-Preparation of investment account-(As per AS-13)
(15hrs)
MODULE-4
Insurance claims-Types of claims-loss of stock policy-Ascertainment of the
value of stock on the date of fire-Ascertainment of actual amount of claim to
be lodged-Average clause-Loss of profit policy-Procedure to ascertain amount of
claim.
(18hrs)
MODULE-5
Computerised accounting-Tally package (9.0)-Introduction to
Tally-Features-Steps in using Tally-creation of company-Ledger accounts-Voucher
entry-Viewing final accounts.
(15hrs)
SUGGESTED READINGS
1. Jain.S.P and
Narang.K.L : Advanced Accountancy
2. Maheswari.S.N and
Maheswari S.K : Advanced Accounting
3. Paul.K.R :
Corporate Accounting
4. Dr. S.M.Shukla and
Dr.S.P.Gupta : Advanced Accounting
5. M.C. Shukla and
T.S.Grewal : Advanced Accounts
6. Rawat.D.S :
Accounting
7. Nirmal Gupta and
Chhavi Sharma : Corporate Accounting Theory and Practice
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