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Sunday, July 22, 2012

Dibrugarh University - Semester III - Advanced Financial Accounting

Total Marks: 100 (End Sem 80 + IA 20)
Unit-I: Accounts of Banking Companies
Definition and meaning of banking terms, books to be maintained, classification of advances, preparation of profit and loss account and Balance sheet.

Unit-II: Accounts of Insurance Companies
Definition and meaning of insurance contract, meaning of various insurance terms, types of insurance, Books, maintained under life insurance business, Ascertainment of profit in life insurance business, Preparation of Revenue account, Balance sheet and valuation Balance sheet of life Insurance company, Preparation of Revenue account of General Insurance companies.
         
Unit-III: Insolvency accounts
Meaning, Difference between insolvency of individuals and partnership firms, Preparation of Statement of affairs and Balance sheet, distinction between statement of affairs and Balance sheet, Difference between statement of affairs and Deficiency account.

Unit-IV: Investment account
Meaning, Meaning of cum-dividend and ex-dividend transactions, cuminterest and ex-interest transactions, brokerage, Accounting for investment.

Unit-V: Accounting for Price level Changes
Accounting for price level changes: Inflation accounting meaning, objections, preparation of inflation adjusted profit and loss account and Balance sheet.