ADVANCED ACCOUNTING (Text and Problems) For CA Inter [Group II (Paper 5)]

Edition: 13th edn., 2019

ISBN: 978-93-5139-709-0

Pages: 560

Author: Dr. B.M Agarwal & Dr. M.P. Gupta

Chapter 1      Underwriting of Shares and Debentures

Chapter 2      Accounting for Employee Stock Option Plan and Equity Shares with Differential Rights

Chapter 3      Buy Back of Securities

Chapter 4      Accounting for Amalgamation of Companies (Excluding Inter-Company Holding)

Chapter 5      Accounting for Reconstruction of Companies

Chapter 6      Liquidation of Companies

Chapter 7      Financial Reporting of Insurance Companies

Chapter 8      Financial Reporting of Banking Companies

Chapter 9      Non-Banking Finance Companies

Chapter 10    Financial Reporting of Mutual Funds

Chapter 11    Valuation of Goodwill

Chapter 12    Consolidated Financial Statements (With Single Subsidiary)

Chapter 13    Application of Accounting Standards

AS – 7     (Construction Contracts)

AS – 9     (Revenue Recognition)

AS – 14   (Accounting for Amalgamations)

AS – 18   (Related Party Disclosures)

AS – 19   (Leases)

AS – 20   (Earnings Per Share)

AS – 24   (Discounting Operations)

AS – 26   (Intangible Assets)

AS – 29   (Provisions, Contingent Liabilities and Contingent Assets)

Chapter 14    Application of Guidance Note

GN (A) – 5       (Term Used in Financial Statements)

GN (A) – 6       (Accrual Basis of Accounting)

GN (A) – 11     (Accounting for Corporate Dividend Tax) (CDT)

GN (A) – 18     (Accounting for Employee Share-base Payments)

GN  (A) – 35    (Accounting for Depreciation in Companies in the context of Schedule II to the Companies Act, 2013)

GN(A) – 22      (Accounting for Credit Available in Respect of Minimum Alternative Tax under the Income-tax Act, 1961)

GN (A) – 23     [Accounting for Real Estate Transactions (revised 2012)]

 GN (A) – 29    (Turnover in Case of Contractors)

Schedule III to the Companies Act, 2013