Advanced Accounting Bangalore City University B.Com SEP 2024-25 5th Semester Notes

Unit 1
Buy Back of Shares, Introduction and Meaning, Objectives and Benefits of Buy Back VIEW
Provisions Regarding Buy-Back of Shares under Companies Act, 2013 VIEW
SEBI Regulations regarding Buy-Back of Shares VIEW
Methods of Buyback: Through Tender Offer to Existing Shareholders VIEW
Methods of Buyback: Through Open Market VIEW
Methods of Buyback: Through Book-Building VIEW
Accounting entries for buy-back of Shares VIEW
Unit 2
Investment Accounts VIEW
Meaning of Investments, Types or Classification of Investments, Valuation of Investments, Cost of Investments VIEW
Accounting Treatment for Re-classification of Investments VIEW
Disposal of Investments and Income from Investments VIEW
Unit 3
Introduction, Functions of a Bank VIEW
Important provisions of Banking Regulation Act, 1949 with regard to Minimum Capital and Reserves, Statutory Reserve, Cash Reserve, Statutory Liquidity Ratio etc. VIEW
Special Features of Bank Accounting VIEW
Final Accounts of Banking Companies, Components and Formats VIEW
Accounting Treatment for Rebate on Bills Discounted, Acceptance, Endorsement and Other Obligations VIEW
Problems on Preparation of Bank Final Accounts VIEW
Unit 4
Introduction, Classification of Insurance Business VIEW
Life Insurance VIEW
General Insurance VIEW
Components of Financial Statements of Life Insurance Business VIEW
Revenue Account of Life Insurance Companies VIEW
Profit and Loss Account of Life Insurance Companies VIEW
Balance Sheet of Life Insurance Companies VIEW
Schedules of Life Insurance Companies VIEW
Unit 5
Financial Statements of General Insurance Companies, Components VIEW
Revenue Account of General Insurance Business VIEW
Profit and Loss Account of General Insurance Business VIEW
Balance Sheet of General Insurance Business VIEW
Schedules of General Insurance Business VIEW
Accounting Principles for Preparation of Financial Statements of Insurance Companies VIEW
Problems on Revenue Accounts of Fire Insurance Business VIEW
Problems on Revenue accounts of Marine Insurance Business VIEW

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