1. Final Accounts of Companies, 2. Managerial Remuneration, 3. Disposal of Profits (as per New AS-4), 4. Profit or Loss Prior to and After Incorporation, 5. Valuation of Goodwill, 6. Valuation of Shares, 7. Accounts of Public Utility Companies (Electricity Company), 8. Consolidated Balance Sheet of Holding Companies/ Parent Companies (with AS-21), 9. Liquidation of Company, 10. Accounting for Amalgamation of Companies As per A.S.-14 (ICAI), 11. Internal Reconstruction, 12. Accounts of Banking Companies, 13. Annual Accounts of Life Insurance Companies, 14. Accounts of General Insurance Companies, 15. Insurance Claims, 16. Issue of Rights, Bonus Shares and Buy Back of Shares.

1. Issue, Forfeiture and Reissue of Shares, 2. Redemption of Preference Shares, 3. Issue of Debentures, 4. Redemption of Debentures, 5. Profit or Loss Prior to and After Incorporation, 6. Statement of Profit and Loss Account & Balance Sheet of the Company, 7. Valuation of Goodwill, 8. Valuation of Shares,9. Accounting for Amalgamation of Companies As per A. S., 10. Accounting for Reconstruction.

1. Issue, Forfeiture and Reissue of Shares 1A. Concept and Process of Book-Building 2. Issue of Rights, Bonus Shares and Buy Back of Shares 3. Issue and Redemption of Preference Shares 4. Issue of Debentures 5. Redemption of Debentures 6. Final Accounts of Companies 7. Disposal of Profits (Including Dividend) 8. Valuation of Goodwill 9. Valuation of Shares 10. Accounting for Amalgamation of Companies as per A.S.-14 11. Internal Reconstruction (Accounting for Reconstruction of a Company) 12. Corporate Financial Reporting.

Unit-I 1. Introduction to Accounting, 2. Accounting Principles : Concept and Conventions, 3. Indian and International Accounting Standards, Unit-II 1. Accounting for Depreciation, 2. Valuation of Inventory (Stock), 3. Accounting of Non-Trading or Not-For-Profit Organisations/Institutions, 4. Single Entry System or Accounting from Incomplete Records, Unit-III 1. Hire-Purchase System, 2. Instalment Payment System, 3. Royalty Accounts, Unit-IV 1. Branch Accounting, 2. Departmental Accounts, Unit-V 1. Dissolution of Partnership Firm-1, 2. Dissolution of Partnership Firm-2 (Insolvency of Partner), 3. Insolvency Accounts

1. Issue, Forfeiture and Reissue of Shares 2. Concept and Process of Book-Building 3. Issue of Rights, Bonus Shares and Buy Back of Shares 4. Issue and Redemption of Preference Shares 5. Issue of Debentures 6. Red-emption of Debentures 7. Final Accounts of Companies 8. Disposal of Profits (as per New AS-4) 9. Valuation of Goodwill 10. Valuation of Shares 11. Accounting for Amalgamation of Companies As per A.S.-14 (ICAI) 12. Internal Reconstruction 13. Consolidated Balance Sheet of Holding Companies/Parent Companies (with A.S.-21) 14. Liquidation or Winding-Up a Company (Based on Insolvency Bankruptcy Code, 2016) 15.Financial Reporting for Corporate Sector Objective Type Questions

UNIT - I Financial Accounting 1.Nature and Scope of Accounting, 2 Accounting Principles, 3 Indian and International Accounting Standards, 4. Accounting Mechanism : Double Entry System, 5. Preparation of Journal Entries, Ledger and Trial Balance, 6. Goods and Service Tax (G.S.T.), 7. Sub-Division of Journal : Subsidiary Books, (i) Cash Book (ii) Other Subsidiary Books, 8. Preparation of Final Accounts, 9. Capital and Revenue, 10. Measurement of Business Income, 11. Revenue Recognition (Including AS-9), 12. Valuation of Inventory (Stock), 13.Depreciation, 14. Branch Account, 15. Accounting of Non-Trading or Not-For-Profit Organisations/ Institutions Computerised Accounting 1.Accounting, 2. Introduction to Computer and Accounting Information System (IAS), 3. Computerised Accounting System Appendix : Multiple Choice Question with Answers

1. Introduction to Accounting, 2. Basic Accounting Terms or Terminology, 3. Theory Base of Accounting : Accounting Principles—Fundamental Assumptions or Concepts, 4. Accounting Standards, 5. Double Entry System, 6. Process and Bases of Accounting, 7. Origin of Transactions : Source Documents and Vouchers, 8. Accounting Equation, 9. Rules of Debit and Credit, 10. Recording of Business Transactions : Books of Original Entry—Journal, 10A. Accounting for Goods and Services Tax (GST), 11. Ledger, 12. Special Purpose (Subsidiary) Books (I) : Cash Book, 13. Special Purpose (Subsidiary) Books (II), 14. Bank Reconciliation Statement, 15. Trial Balance and Errors, 16. Rectification of Errors, 17. Depreciation, 18. Provisions and Reserves, 19. Capital and Revenue Expenditures and Receipts, 20. Financial Statements/Final Accounts (Without Adjustment), 21. Financial Statement/ Final Accounts (With Adjustment), l Project Work, l Appendix : Dictionary of Accounting,