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