Adv Accounting: For Ca Ipcc Exm

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Tata McGraw-Hill Education
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Contents

Net Profit or Loss for the Period Prior Period Items and Changes in Accounting
2-8
The Effects of Changes in Foreign Exchange Rates Revised 2003 2 75
2-15
Accounting for Government Grants 2
2-25
Borrowing Costs 2
2-35
Leases 2
2-45
Earnings Per Share 2
2-60
Dissolution of Partnership Firm 3 13
2-66
Intangible Assets 2
2-80
Redemption of Debentures 9 19 52
9-2
Redemption of Debentures 9 1 9 52
9-9
Amalgamation Advanced 10 110 18
10-3
Reconstruction Advanced 11 111 30
11-1
Liquidation of Companies 12 112 46
12-3
Financial Statement of Banking Companies 13 113 68
12-13
Financial Statement of Banking Companies 13 1 13 68
13-1
Financial Statement of Insurance Companies 14 1 14 70
14-2

Provisions Contingent Liabilities and Contingent Assets 2
2-97
Dissolution of Partnership Firms 3 1 3 66
3-1
Liquidation of Companies 12 1 12 46
3-12
Advanced Issues in Partnership Accounts
4-3
Amalgamation of Firms 4 1 4 20
4-16
Conversion into a Company and Sale to a Company 5 1 5 28
5-5
Accounting for Bonus Issue and Employee Stock Plan 6 1 6 20
6-1
Conversion to a Company and Sale to a Company 5 1 5 28
6-5
Bonus and Rights Shares Stock Split 6 1 6 20
6-6
Buy Back of Shares 7 1 7 18
7-1
Company Accounts
7-4
Buy Back of shares 7 1 7 18
7-7
Underwriting of Shares and Debentures 8 18 24
8-3
Accounting for Special Transactions
8-5
Financial Statement of Insurance Companies 14 114 70
14-14
Financial Statement of Electricity Companies 15 115 50
14-15
Departmental Accounts 16 1 16 38
16-2
InterDepartments Transfer 16 13
16-13
Memorandum Stock Account and Memorandum Markup Account 16 26
16-26
Need for Branching Accounting 17 1
17-2
Sale of Goods Above Below Invoice Price 17 38
17-38
Wholesale and Retail Profit at Branch 17 45
17-45
Independent Branch 77 57
17-51
Incorporation of Branch Trial Balance in the Head Office Books 77 62
17-62
Foreign Branches 7 7 81
17-81
Departmental Accounts
17-88
Branch Accounts 17 117 100
17-100
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