by | Unit 1 Holding Companies (AS-21): {Book} | ||||
| Holding Companies Nature | VIEW | |||
| Holding Companies Legal requirements | VIEW | |||
| Capital and Revenue Profit/Reserves/Losses | VIEW | |||
| Minority Interest | VIEW | |||
| Cost of Control | VIEW | |||
| Cost of Goodwill | VIEW | VIEW | VIEW | |
| Capital Reserve | VIEW | |||
| Inter Company Transactions | VIEW | |||
| Un-realized Profit on Unsold stock | VIEW | |||
| Revaluation of Assets | VIEW | VIEW | ||
| Interim Dividend by Subsidiary Companies | VIEW | |||
| Debentures in Subsidiary Companies | VIEW | |||
| Consolidated Balance Sheet | VIEW | |||
| Unit 2 Electricity Companies (Double Accounting System): {Book} | |
| Meaning of Double Account System | VIEW |
| Final Accounts of Electricity Companies | VIEW |
| Calculation of Reasonable Return and Disposal of Surplus, Replacement of an Asset | VIEW |
| Unit 3 Accounting for Price Level Changes {Book} | |
| Accounting for Price Level Changes Introduction, History, Limitations | VIEW |
| Profit measurement under different systems of accounting | VIEW |
| Methods of Accounting for Price Level Changes | VIEW |
| Current Purchasing Power (CPP) | VIEW |
| Current Cost Accounting (CCA) | VIEW |
| Unit 4 Lease Accounts (AS-19): {Book} | ||
| Lease Accounts Meaning, Terminology, Advantages and Disadvantages | VIEW | |
| Financial and Operating Lease | VIEW | |
| Accounting Treatment in the books of both the parties | VIEW | VIEW |
| Unit 5 Human Resource Accounting & Social Responsibility Accounting {Book} | |
| Human Resource Accounting Definition, Objectives, Assumptions, Advantages, Limitations, Approaches | VIEW |
| Human resource accounting in India | VIEW |
| Social Responsibility Accounting: Meaning, Nature, Need, Objectives, Accounting Concepts Indicators of Social Performance | VIEW |
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