Advanced Corporate Accounting Osmania University 5th Semester Notes

25/11/2020 1 By indiafreenotes
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