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Syllabus
Unit 1 : Amalgamation, Absorption of Companies : Accounting standard -14 : Accounting for corporate restructuring –
problems from the nature of purchase only.

Unit 2: Reconstruction: Internal reconstruction, External reconstruction as per AS 14 (Comprehensive problems).

Unit 3 : Liquidation of Companies: Preparation of Liquidator’s final statement of accounts (Comprehensive problems)

Unit 4 : Final Accounts of Banking Companies: Ver tical presentation with relevant schedules. (Simple Problems only)

Unit 5 : Accounts of Electricity Companies in India: Preparation of revenue accounts, net revenue account, capital account and balance sheet; Conceptual framework for preparation and presentation of financial statement – Accounting
Standard – I