Accountancy v-II / by S. KR. Paul.

Acquisition of business Profits prior to incorporation Amalgamation, absorption and external reconstruction Alteration of share capital and internal reconstruction liquidation valuation of goodwill and shares Corporate financial reporting Consolidated financial statement Bank accounts Insurance company accounts Accounts of electricity companies Nature of financial statement Analyzing and interpreting final statement Fund flow statement Cash flow statement Human resources accounting Inflation accounting Value added statement Corporate social reporting Segment reporting Valuation of business Accounts in certain organisation Branch accounts Departmental accounts Insurance policies and claims Dealing in shares and debentures' Insolvency, compromise and arrangement Receivers, legal representatives, trustees and fund Valuation Taxation in accountancy Mathematics in accountancy Reports ,shares and debentures Business purchase and business sale Valuation of shares Conversion(advanced) Absorption and amalgamation(advanced) Reorganisation Schemes Consolidated balance sheet Group accounts:Consolidated balance sheet(advanced) Liquidation Liquidators'accounts Advanced final accounts Finalisation Joint stock companies Banking companies Insurance companies Double account: electricity companies Co-operative societies Oerganisation without profit motive Accounts from incomplete records Management accountancy and accounting analysis Meaning , scope and techniques Financial statement and ratio analysis Absorption costing and marginal costing Standard costing and budgetary control Management of finance and profit Communication system and mechanised accounting Public accounting Commercial Government and social accounting Revaluations Background of accounting practices' Restatement of objects, concepts and procedures Philosophy of accountancy Accounting with unstable currency Voyage account Assignment of life policies Accounting for hotel and transport undertakings Accounting for hospitals educational institutions and non-profit undertakings Government accounting Social accounting Accounting in a computerised environment Statements of accounting standards AS1 Disclosure of accounting policies AS2 Valuation of inventories AS3 Cash flow statements AS4 Contingencies and events occuring after the balance sheet date AS5 Net profit or loss for the period, prior period items and changes in accounting policies AS6 Depreciatiopn accounting AS7 Accounting for construction contracts AS8 Accounting for research nad development AS9 Revenue recognition AS10 Accounting for fixed assets AS11 Accounting for the effects of changes in foreign exchange rates AS12 Accounting for Govt. grants AS13 Accounting for investments AS14 Accounting for amalgamations As15 Accounting for retirement benefits in the financial statements of employers AS16 Borrowing costs Statement on the amendments to schedule VI to the Companies Act, 1956