Unit 1 Preparation of Final Accounts of Companies {Book }
Relevant provision of Companies Act related to preparation of Final Accounts
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Preparation of Financial statements as per Companies Act
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AS1 in relation to final accounts of companies
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Unit 2 Underwriting of Shares and Debentures{Book }
Underwriting
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Underwriting of Shares, Debentures
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Underwriting Commission, Provision of companies Act. with respect to Payment of underwriting commission
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Underwriters, Sub-underwrites, Brokers and Managers to issues
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Types of Underwriting, Abatement Clause
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Market, Unmarked and Firm-underwriting applications
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Liability of the underwriters in respect of underwriting contract
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Unit 3 Accounting of Transactions of Foreign Currency {Book }
In Relation to purchase and Sale of goods, Services, assets loan and Credit transactions
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Computation and Treatment of exchange rate Differences
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Unit 4 Investment Accounting (w.r.t Accounting Standard-13) {Book }
Investment Accounting for Shares (Variable income bearing securities)
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Investment Accounting for Debentures/Preference Shares (fixed income bearing securities)
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Accounting for transactions of purchase and Sale of investments with ex and cum interest prices
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Finding cost of investment sold and carrying cost as per weighted average method
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Columnar format for investment Account
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Unit 5 Ethical Behaviour and Implications for Accounts {Book }
Introduction, Meaning of Ethical Behaviour in Accounts
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Financial Reports: Link between law, corporate governance, CSR and ethics
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Need of ethical behavior in accounting profession
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Implication of ethical values for the principles versus rule-based approaches to accounting Standards
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The principle-based approach and ethics
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The accounting standard setting process and ethics
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The IFAC code of ethics for Professional Accountants
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Contents of Research report in Ethical Practices
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Implications of unethical behavior for financial reports
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Company code of ethics
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The increasing role of Whistle-Blowing
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Read More: https://indiafreenotes.com/oubcom-accounting-standards/
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A database is a shared collection of inter-related data tables which meet the various informational needs of an organization. Thus, an accounting database stores the accounting data. It is a collection of accounting data which is inter-related to depict the various aspects of the accounting information system.
26/12/2021 In "Bangalore University B.com Notes"
04/01/2022 In "Bangalore University BBA Notes"
04/01/2022 In "Bangalore University BBA Notes"
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