CA Inter Advanced Accounts Online Classes


CA Inter Advanced Accounts Full Course Online Lectures By CA Rakesh Kalra . Live + Recorded Backup classes with all the applicable amendments. Study Material will be provided with the same.

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course Info

Buy CA Inter Advanced Accounts Full Course By CA Rakesh Kalra. Soft Copy study materials will be provided with the same.

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  • Online  Lectures
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Course Content

Paper 5 – Advanced Accounting

  1. Application of Accounting Standards:

AS 4: Contingencies and Events Occurring After the Balance Sheet Date

AS 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies

AS 7: Construction Contracts

AS 9: Revenue Recognition

AS 14: Accounting for Amalgamations

AS 17: Segment Reporting

AS 18: Related Party Disclosures

AS 19: Leases

AS 20: Earnings Per Share

AS 22: Accounting for Taxes on Income

AS 24: Discontinuing Operations

AS 26: Intangible Assets

AS 29: Provisions, Contingent Liabilities and Contingent Assets.

  1. Special Aspects of Company Accounts

  1. Accounting for employee stock option plan;

  2. Buyback of securities;

  3. Equity shares with differential rights.

  1. Reorganization and liquidation of Companies

  1. Accounting for amalgamation (excluding intercompany holding) and reconstruction;

  2. Accounting involved in the liquidation of companies

  1. Banking Companies and Non-Banking Financial Companies and regulatory requirements thereof.

  2. Consolidated Financial Statements

Concept of consolidation and simple problems on Consolidated Financial Statements with a single subsidiary (excluding problems involving the acquisition of Interest in Subsidiary at Different Dates; Different Reporting Dates of Holding and Subsidiary; Disposal of a Subsidiary and Foreign Subsidiaries).

  1. Dissolution of partnership firms including piecemeal distribution of assets; Amalgamation of partnership firms; Conversion of partnership firm into a company and Sale to a company; Issues related to accounting in Limited Liability Partnership.

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