Welcome Guest!

for May 2019 exam

CA Inter Group 2 Paper 5 Advanced Accounting Text and Problems - Dr.B.M Agarwal & Dr. M.P. Gupta

More Views

CA Inter Group 2 Paper 5 Advanced Accounting Text and Problems - Dr.B.M Agarwal & Dr. M.P. Gupta

Regular Price: ₹695.00

Special Price ₹611.60

You Save: ₹ 83.00

157 - 12th Edition 2019

Availability: In stock

Regular Price: ₹695.00

Special Price ₹611.60

You Save: ₹ 83.00

Description

Details

Description

The book Advanced Accounting -Text & Problems is meant exclusively for CA Intermediate Group II students. It covers entire syllabus of Intermediate (Group II) course of the Institute of Chartered Accountants of India. It is a tailor-made, very comprehensive treatise for this course. Every topic, even small ones, have been explained in detail with suitably graded illustrations. It is a self study text book with to the point approach. It is a two-in-one book covering both theory and large number of examination-oriented problems. The addition of a large number of illustrations would enable students to acquire a clear and thorough understanding of the principles, procedures and practice of Accountancy. Illustrations are taken from CA, CS & CMA (CWA) Examinations to acquaint students with the nature and type of problem they are likely to encounter in their examination. Almost all types of problems asked in CA Examinations have been included. The book covers latest changes and amendments in the accounting concepts, standards, terminology and the law. Latest changes in Accounting Standards, Companies Act, SEBI guidelines and RBI guidelines have been included

Contents

  1. Underwriting of Shares and Debentures
  2. Accounting for Employee Stock Option Plan and Equity Shares with Differential Rights
  3. Buy Back of Securities
  4. Accounting for Amalgamation of Companies (Excluding Inter Company Holding)
  5. Accounting for Reconstruction of Companies
  6. Liquidation of Companies
  7. Financial Reporting of Insurance Companies
  8. Financial Reporting of Banking Companies
  9. Non-Banking Finance Companies
  10. Financial Reporting of Mutual Funds
  11. Valuation of Goodwill
  12. Consolidated Financial Statements (With Single Subsidiary)
  13. Application of Accounting Standards

AS – 7 (Construction Contracts)

AS – 9 (Revenue Recognition)

AS -14 (Accounting for Amalgamations)

AS -18 (Related Party Disclosures)

AS -19 (Leases)

AS – 20 (Earnings Per Share)

AS – 24 (Discounting Operations)

AS – 26 (Intangible Assets)

AS – 29 (Provisions, Contingent Liabilities and Contingent Assets)

  1. Application of Guidance Note

GN (A)-5 (Term Used in Financial Statements)

GN (A) – 6 (Accrual Basis of Accounting)

GN (A)-11 (Accounting for Corporate Dividend Tax) (COT)

GN (A) -18 (Accounting for Employee Share-base Payments)

GN (A) – 35 (Accounting for Depreciation in Companies in the context of Schedule II to the Companies Act, 2013)

GN(A) – 22 (Accounting for Credit Available in Respect of Minimum Alternative Tax under the Income-tax Act 1961)

GN (A) – 23 [Accounting for Real Estate Transactions (revised 2012)]

G – (A) – 29 (Turnover in Case of Contractors) Schedule III to the Companies Act, 2013

About the Author

Dr. B.M. Agarwal

He is ex-head of the Department of Commerce, DA V College, Kanpur. He has been guiding students of CA, CS & CMA (CWA) for more than 45 years. He has been visiting faculty member at the Northern India Regional Council of the Institute of Chartered Accountants of India and at Kanpur Chapter of the Institute of . Company Secretaries of India

Dr. M.P. Gupta

He is at present Director of Jagran College, Kanpur. He has been former Head, Deptt. of Commerce, VSSD College, Kanpur and Ex. Dean, Faculty of Commerce, CSJM, Kanpur University. He has been visiting faculty member at the Northern India Regional Council of the Institute of Chartered Accountants of India and at Kanpur Chapter of the Institute of Company Secretaries of India. He has experience of guiding students of Professional Courses of CA, CS and CMA (CWA) for more than 45 years

Additional Information

Additional Information

Publisher Bharat
Author Dr.B.M.Agarwal & Dr.M.P.Gupta
Edition 12th Edition 2019
ISBN 9789351396499
For for May 2019 exam
Weight 1.5000
HSN 49011010
Language English
Pages 548