Assam University b.com Hons Syllabus 203 2nd sem CORPORATE ACCOUNTING -II

CORPORATE ACCOUNTING -II  BCMH A 203 (HONOURS PAPER)  Objective: This course aims at developing and understanding of the application o...

CORPORATE ACCOUNTING -II 

BCMH A 203 (HONOURS PAPER) 

Objective: This course aims at developing and understanding of the application of counting techniques. 

Full Marks -50 

UNIT-1 

BANKING AND INSURANCE ACCOUNTS 20
1.1 Accounting for Banking Companies
1.2 Accounting for Insurance Companies

UNIT -2 

CORPORATE REPORTING 10
2.1 Corporate Reporting
2.2 Analysis of Financial statements ( Concept and Types of Analysis)

UNIT -3 

HUMAN RESOURCE AND INFLATION ACCOUNTING 10
3.1 Human Resource Accounting; Meaning, Approaches of Valuing Human Resources, Presentation of HRA
3.2 Inflation Accounting; Meaning, Importance, CCA.

UNIT-4 

MUNICIPALITIES AND CO-OPERATIVE ACCOUNTING 10
4.1 Accounting for Municipalities.
4.2 Accounting for Co-operative Societies, (Basic features & Accounting Treatment of the Special provisions of the Cooperative Societies Act)

aggested Readings: 

1. MC Shukla, T.S. Grewal & S.C. Gupta; Advanced Accounts (S. Chand and Company)
2. S. P. Jam & KL Narang; Modern Accounting (Kalyani Publication)
3. A. Mukherjee & M Hanif; Modern Accountancy (Tata McGraw- Hill)
4. Ashok Sehgal & Deepak Sehgal; Advanced Accounting (Taxmann)
5. Hrishikesh Chakraborty; Advanced Accounting, (Oxford University press)