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

The post विशिष्टीकृत लेखांकन (Specialised Accounting) appeared first on Sahitya Bhawan Publications.

In this revised edition following chapters are thoroughly revised:

1. Royalties Accounts
2. Hire-Purchase System
3. Installment Payment System;
4. Branch Accounts
5. Insolvency Accounts; Liquidation of Companies (Including Insolvency and Bankruptcy Code, 2016).

In the book, the authors have attempted to provide comprehensive and balanced coverage of the various accounting concepts including the framework for the preparation and presentation of financial statements. In this revised edition a new chapter on AS-20: Earnings Per Share has been included.

Specialized Accounts including Advanced Company Accounts Syllabus For B.Com. III, IV & V Semesters of Banaras Hindu University

BCH 213: Specialised Accounts-I

Unit I: Royalty Accounts: Mining, Patent, and Copyright Royalties.

Unit II: Accounting for Hire Purchase and Installment System: Journal Entries and Ledger Accounts in the Books of Vendor and Purchaser.

Unit III: Branch Accounts: Accounting in the books of Head Office – Branch Nominal Account Method and Final Account Method; Dependent, Independent and Foreign Branches.

Unit IV: Departmental Accounts: Apportionment of Indirect Expenses; Trading and Profit & Loss Account; Inter-department Transfers.

Unit V: Human Resource Accounting; Meaning and Objectives; Methods and Models of Human Resource Accounting; HR Accounting Practices in India.

BCH 223: Specialised Accounts-II

Unit I: Bank Accounts: Income recognition; Classification of Assets and Provisioning; Preparation of Balance Sheet and Profit & Loss Account.

Unit II: Insurance Accounts: Life Insurance – Preparation of Revenue Account and Balance Sheet; Ascertainment of Profit of Life Insurance Business; General Insurance – Preparation of Revenue Account, Profit and Loss Account, P&L Appropriation Account and Balance Sheet.

Unit III: Insolvency Accounts: Insolvency of Individuals and Firms; Preparation of Statement of Affairs and Deficiency Accounts.

Unit IV: Double Account System: Special Features; Preparation of Revenue Account, Net Revenue Account, Capital Account and General Balance Sheet; Accounting for Extension and Replacement of Fixed Assets.

Unit V: Government Accounting: Meaning and Characteristics; Fundamental Principles of Government Accounting; Commercial Vs. Government Accounting; Comptroller and Auditor General of India.

BCH 311: Advanced Company Accounts

Unit I: Amalgamation and Absorption of Companies: Concept of Amalgamation and Absorption; AS 14 and Types of Amalgamation; Purchase Consideration; Accounting in the Books of Transferor Company; Accounting in the Books of Transferee Company.

Unit II: Reconstruction of Companies: Concept of Reconstruction; Need for Reconstruction; Types of Reconstruction – External Reconstruction and Internal Reconstruction; Alteration in Share Capital; Reduction in Share Capital; Scheme of and Accounting for International Reconstruction.

Unit III: Holding Company Accounts: Concept of Holding Company; Concept of Subsidiary Company; Provisions under Companies Act, 1956; Minority Interest; Cost of Control; AS 21 and Preparation of Consolidated Balance Sheet.

Unit IV: Winding up of Companies: Concept of Winding up of Companies; Order of Payment; Preparation of Statement of Affairs; Preparation of Deficiency Account; Preparation of Liquidator’s Final Statement of Account.

Unit V: Accounting for Special Issues: Accounting for Bonus Share Issue; Accounting for Employee Stock Option Scheme; Accounting for Buyback of Equity Shares; AS 20 and EPS Calculation.

Specialized Accounts including Advanced Company Accounts Book Contents

1. Royalties Accounts
2. Hire-Purchase System
3. Installment Payment System
4. Branch Accounts
5. Departmental Accounts
6. Human Resource Accounting
7. Accounts of Banking Companies
8. Accounts of Insurance Companies
9. Insolvency Accounts
10. Double Account System
11. Government Accounting
12. Accounting for Amalgamation of Companies (as Per AS-14)
13. Reconstruction of Companies
14. Consolidated Balance Sheet of Holding Companies (with A.S.-21)
15. Liquidation of Companies (including Insolvency and Bankruptcy Code, 2016)
16. Absorption
17. AS 20: Earnings Per Share

• Examination Question Papers 2019

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