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FINANCIAL ACCOUNTING TYBMS Semester V

FINANCIAL ACCOUNTING TYBMS Semester V

Description

FINANCIAL ACCOUNTING

TYBMS

Semester V

1. Preparation of Final Accounts of Companies

Relevant Provisions of Companies Act related to Preparation of Final Account (excluding Cash Flow Statement)

Preparation of Financial Statements as per Companies Act (excluding Cash Flow Statement)

AS 1 in relation to Final Accounts of Companies (Disclosure of Accounting Policies)

2. Underwriting of Shares and Debentures

Introduction, Underwriting, Underwriting Commission

Provision of Companies Act with respect to Payment of underwriting commission

Underwriters, Sub-Underwriters, Brokers and Manager to issues

Types of underwriting, Abatement Clause

Marked, Unmarked and Firm-underwriting applications

Liability of the underwriters in respect of underwriting contract

Practical Problems

3. Accounting of Transactions of Foreign Currency

In relation to purchase and sale of goods, services and assets, loan and credit transactions

Computation and treatment of exchange rate differences

4. Investment Accounting (w.r.t. Accounting Standard - 13)

For Shares (Variable Income Bearing Securities)

For Debentures / Preference Shares (Fixed Income Bearing Securities)

Accounting for Transactions of Purchase and Sale of Investments with Ex and Cum Interest Prices and Finding Cost of Investment Sold and Carrying Cost as per Weighted Average Method (Excluding Brokerage)

Columnar Format for Investment Account

5. Ethical Behaviour and Implications For Accountants

Introduction, Meaning of Ethical Behaviour

Financial Reports - Link Between Law, Corporate Governance, Corporate Social Responsibility and Ethics

Need of Ethical Behaviour in Accounting Profession

Implications of Ethical Values for the Principles versus Rule based Approaches to Accounting Standards

The Principal based Approach and Ethics

The Accounting Standard Setting Process and Ethics

The IFAC Code of Ethics for Professional Accountants

Cotents of Research Report in Ethical Practices

Implications of Unethical Behaviour for Financial Reports

Company Codes of Ethics

The Increasing Role of Whistle - Blowing

 

 

Additional Information

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ISBN-13 978-93-88626-54-5
AUTHOR Ainapure - Ainapure
YEAR 2019
ED Second
PAGES 354
SUBJECT FINANCIAL ACCOUNTING TYBMS Semester V
LANGUANGE English