Examination Approach to ACCOUNTING including Accounting Standards for CA INTER (Group I, Paper 1)
Chapter 1 Framework for Preparation and Presentation of Financial Statements
Chapter 2 Company Accounts — Preparation of Financial Statements (Final Accounts) Chapter 3 Cash Flow Statement Chapter 4 Profit or Loss Pre and Post Incorporation Chapter 5 Accounting for Bonus Issue and Right issue Chapter 6 Redemption of Preference Shares Chapter 7 Redemption of Debentures Chapter 8 Investment Accounts Chapter 9 Insurance Claims for Loss of Stock and Loss of Profit Chapter 10 Hire Purchase and Instalment Sale Transactions Chapter 11 Departmental Accounts Chapter 12 Accounting for Branches Including Foreign Branches Chapter 13 Accounts from Incomplete Records (Single Entry) Chapter 14 Dissolution of Partnership Firms & issues in LLP Amalgamation, Conversion and Sale of Partnership Firms Chapter 15 AS – 1, 2, 3, 4, 5, 10, 11, 12, 13, 16, 17, 22: Accounting Standards Overview Chapter 16 AS-1: Disclosures of Accounting Policies Chapter 17 AS-2 (Revised): Valuation of Inventory Chapter 18 AS-3: Cash Flow Statement Chapter 19 AS-4: Disclosure of Accounting Policies Chapter 20 AS-5: Net Profit or Loss for the Period, Prior Period Items and Change in Accounting Policies Chapter 21 AS-10 (Revised): Property, Plant and Equipment Chapter 22 AS-11: The Effects of Changes in Foreign Exchange Rates Chapter 23 AS-12: Accounting for Government Grants Chapter 24 AS-13: Accounting for Investments Chapter 25 AS-16: Borrowing Costs Chapter 26 AS-17: Segment Reporting Chapter 27 AS-22: Accounting for Taxes on Income |
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