Accounting CA Intermediate - Group I  at Meripustak

Accounting CA Intermediate - Group I

Books from same Author: CA Parveen Sharma and CA Kapileshwar Bhalla

Books from same Publisher: Pooja Law House

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  • General Information  
    Author(s)CA Parveen Sharma and CA Kapileshwar Bhalla
    PublisherPooja Law House
    Edition30th Edition 2018
    ISBN2017050000735
    BindingPaperback
    LanguageEnglish
    Publish YearAugust 2018

    Description

    Pooja Law House Accounting CA Intermediate - Group I by CA Parveen Sharma and CA Kapileshwar Bhalla

    We are all aware that the curriculum of Chartered Accountancy Course has undergone a massive revision. ICAI has introduced some new topics at the Intermediate level and the need of the hour is a comprehensive book which can fulfill the needs for a conceptual base and at the same time provides us a good practice on chapters. For a thorough grasp on the subject of Accounting adequate practice is required which involves conceptual knowledge and practicing variety of numerical problems. In light of the changes in Companies Act, 2013 and Accounting Standards made by MCA, it is very important that information about terms, accounting conventions and concepts along with relevant provisions of law is handy to the student while working on accountancy problems. The present book is specially designed to enable the students to acquire conceptual base through theory and illustration for the new course of CA Intermediate. In each chapter various sections have been introduced so that the student understands the types of problems he can confront in the exam. Then a section pertaining to exercise questions has been added at the end of each chapter. This will test the student in identifying his weakness areas whereupon he can take corrective action. Questions have been taken from the past examination papers of the various Universities and Professional Bodies. The book is specially designed for the students studying at the Intermediate level of Institute of Chartered Accountants of India. A complete chapter on Accounting Standards and Framework for Preparation and Presentation of Financial Statements has been added to provide complete understanding of the nuances of Accounting Standards with past year solved examination problems given standardwise. The standards have been explained with diagrams and simple language to give a conceptual understanding. AS-10 on ‘Property, Plant and Equipment’ has been completely revised on the lines of Ind AS-16. The chapter on that has been simplified for easy understanding by students. Appropriate case studies have been added to provide easy understanding. There have been changes in the Accounting standards announced by MCA on 30th March, 2016; the same have been incorporated at appropriate places. This book has been thoroughly revised keeping in the latest changes in law as per Companies Act, 2013 and Accounting Standards by MCA

    Contents
    Accounting Standards
    Financial Statement of Companies
    Profit or Loss Pre and Post Incorporation
    Accounting for Bonus Issue and Right Issue
    Redemption of Debentures
    Redemption of Preference Shares
    Investment Accounts
    Insurance Claims for Loss of Stock and Profit
    Hire purchase and Instalment Purchase Transactions
    Departmental Accounts
    Accounting for Branches including Foreign Branches
    Accounting from Incomplete Records (Single Entry)
    Partnership Accounts