Financial Accounting-IV B.S Raman

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                         FINANCIAL ACCOUNTING–IV

Chapter – I : Royalty Accounts : Main Lease :
Entries and Ledger Accounts in the books of the Lessee and

Chapter – II : Royalty Accounts : Sub – Lease :
Entries and Ledger Accounts in the books of Original Lessor,
Sub-Lessor and Sub – Lessee.

Chapter – III : Branch Accounts :
Dependent branches (including higher invoicing) : Problems
on Debtors Method and Stock and Debtors Method.

Chapter – IV : Branch Accounts :
Independent Branches : Incorporating Entries- Preparation
of Columnar. Trading annd Profit and Loss Account and
Consolidated Balance Sheet in the books of head office
(excluding foreign branches).

Chapter – V : Departmental Accounts

Chapter – VI : Issue of Shares :
Pro – rata Allotment, Forfeiture and Reissue of Shares.


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