by | Unit 1 {Book} | ||
| Business of Banking companies | VIEW | |
| Some important provisions of Banking Regulation Act of 1949, Brokerage, Discounts, Statutory Reserves, Cash Reserves | VIEW | |
| Minimum capital and reserves, Restriction on commission | VIEW | |
| Books of accounts | VIEW | |
| Special features of bank accounting | VIEW | |
| Final Accounts, Balance Sheet and Profit and Loss account | VIEW | |
| VIEW | ||
| Interest on Doubtful debts | VIEW | VIEW |
| Rebate on bill Discounted | VIEW | |
| Acceptance, Endorsement and Other obligations | VIEW | |
| Problems as per new provisions | ||
| Unit 2 Accounts of Insurance Companies {Book} | |
| (a) Life insurance: Accounting concepts relating to life insurance companies | VIEW |
| Preparation of Final accounts of life insurance companies | VIEW |
| Revenue account and Balance sheet | VIEW |
| (b) General insurance: Meaning Accounting concepts | VIEW |
| Preparation of Final accounts | VIEW |
| Unit 3 Inflation Accounting {Book} | |
| Need, Meaning, Definition Importance, Role, Objectives, Merits, and Demerits of Inflation Accounting | VIEW |
| Problems on Current purchasing power method (CPP) | VIEW |
| Current cost accounting method (CCA) | VIEW |
| Unit 4 Farm Accounting {Book} | |
| Meaning, Need and Purpose, Characteristics of farm accounting | VIEW |
| Nature of Transactions, Cost and revenue | VIEW |
| Apportionment of common cost | VIEW |
| By product costing | VIEW |
| Farm Accounting, Recording of transactions, problems | VIEW |
| Unit 5 Investment Accounting {Book} | ||
| Introduction, Nature of Investment Accounting | VIEW | |
| Investment Ledger | VIEW | |
| Different terms used; Cum dividend or Interest and ex- dividend or interest | VIEW | |
| Securities | VIEW | VIEW |
| Bonus Shares | VIEW | VIEW |
| Right Shares | VIEW | VIEW |
| Procedures of Recording shares | VIEW | |
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