• The book has been published strictly according to the New Syllabus of BBA Semester-IV Curriculum.
• For a thorough grasp of the subject of accounting, adequate practice in the working out of numerical problems is essential, therefore a wide variety of carefully selected, adapted and designed problems with complete solutions and detailed workings and notes have been given in the book.
• Illustrations and Questions for exercise have been taken from the examination papers of various universities.

Specialised Accounting Syllabus For B.B.A. Semester IVth Semester of Various Universities of Uttar Pradesh

• Unit-I : Accounting of Non-trading Institutions, Joint Venture and Consignment.
• Unit-II : Accounts of Banking Companies and General Insurance Companies.
• Unit-III : Department Account and Branch Account. Accounts related to Hire Purchase and Installment Payment Transactions, Royalty Accounts.
• Unit-IV : Partnership Accounts : Final Account, Reconstitution of Partnership Firms : Admission, Retirement and Death of a Partner, Dissolution of Partnership (Excluding Insolvency of Partner)

Specialised Accounting Contents :-

1. Accounting Principles : Concepts And Conventions
2. Accounting Standards (Indian & International)
3. Accounting For Price Level Changes (As-6)
4. Accounting Of Non-Trading Institutions
5. Joint Venture Accounts
6. Consignment Accounts
7. Accounts Of Banking Companies
8. Accounts Of General Insurance Companies
9. Departmental Accounts
10. Branch Accounts
11. Hire-Purchase System
12. Instalment Payment System
13. Royalty Accounts
14. Partnership Accounts (Preliminary & Final Accounts)
15. Partnership Accounts : Admission Of A New Partner
16. Partnership Accounts : Retirement Of A Partner
17. Partnership Accounts : Death Of A Partner
18. Dissolution Of Partnership—I
19. Dissolution Of Partnership—II
    Objective And Short Answer Type Questions

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• Simple language and most Systematic order explaining each and every topic at length.
• Provisions of the Companies Act, 2013 which have direct or indirect relation with various topics of the book have been incorporated. Entire book has been modified as per the Companies Act, 2013.
• Chapters on Accounts of Insurance Companies and Accounts of Banking Companies have been thoroughly revised and enlarged.
• The book adequately satisfies the standard of B.Com. examination since the Illustrations and Questions of this book have been selected from Examination Papers of various Universities.
• Selection of practical Illustrations and Questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly and scientific that even an ordinary student can acquire real, complete, thorough and uptodate knowledge of the subject Corporate Accounting without any exertion on his part.
• Accuracy is one of the important features of the book.

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विशिष्टीकृत लेखांकन (Specialised Accounting) Syllabus For B.Com (Hons.) IInd Year of Bhupendra Narayan Mandal University, Purnea University

(Ten questions are to be set. Candidates will be required to answer five questions. Question No. one (carrying 20 marks) will be objective type questions of multiple choice and compulsory. There shall be at least 60% numerical questions.)

1. Company Accounts—Issue of shares for forfeiture and re-issue of shares. Redemption of reference shares of debentures, redemption of debentures and conversion of debentures.
2. Absorption (excluding inter company innerment).
3. Amalgamation and Reconstruction.
4. Liquidation of company (voluntary Liquidation only).
5. Holding Company and Subsidiary Companies—Preparation of Consolidated balance sheet.
6. Accounts of Insurance Companies—only Life Insurance Company.
7. Double Accounts System—Accounting for electricity, gas and railway companies.
8. Depreciation—Different methods of charging depreciation.
9. Valuation of goodwill.
10. Valuation of shares.
11. Accounts of Banking Companies.
12. Underwriting of shares.
13. Managerial remuneration.

विषय-सूची

1. अंशो का निर्गमन, हरण, पुनर्निर्गमन एवं पुनर्खरीद
2. पूर्वाधिकार अंशों का शोधन
3. त्राणपत्रों का निर्गमन एवं शोधन
4. कम्पनियों के एकीकरण का लेखांकन (लेखांकन मानक-14 के अनुसार)
5. कम्पनियों का पुनर्निर्माण
6. सुत्रधारी कम्पनियों का समेकित (एकीकृत) चिट्ठा (ए. एस.-21 सहित)
7. कम्पनियों का समापन (दिवाला एवं शोधन अक्षमता संहिता, 2016)
8. ख्याति का मूल्यांकन
9. अंशों का मूल्यांकन
10. लाभों का निपटारा (लाभांश एवं बोनस अंश)
11. प्रबन्धकीय पारिश्रमिक की गणना
12. समामेलन के पूर्व व् पश्चात का लाभ या हानि
13. दोहरा खाता प्रणाली : विघुत पूर्ति सहित
14. बैंकिंग कम्पनियों के लेखे
15. बीमा कम्पनियों के लेखे
16. जीवन बीमा कम्पनी के लिखे
17. अंशों एवं त्राणपत्रों का अभिगोपनविशिष्टीकृत लेखांकन Specialised Accounting For B.Com (Hons.) IInd Year of Bhupendra Narayan Mandal University, Purnea University
18. संविलयन
19. मूल्य ह्रास की अवधारणा एवं लेखे

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