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 |