Corporate Accounting-II B.S Raman
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