Students’ Handbook on Advanced Accounting Group II old syllabus By Ca G Sekar Ca B Saravana Prasath

Accounting Basics – Conceptual Framework

Departmental Accounts

Branch Accounts

Partnership Accounts (Dissolution, Sale to Company, Amalgamation of Firms)

Share – Issue, Redemption, Buyback and ESOP

Underwriting

Debentures – Issue & Redemption

Internal Reconstruction

Accounting for Amalgamations (including AS -14)

Liquidation of Companies

Banking Companies

Insurance Companies

Electricity Companies

AS – Introduction and Applicability

Contingencies & Events Occurring after the Balance Sheet Date

ASS – Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies

AS11 – The Effect of Changes in Foreign Exchange Rate

AS12 – Accounting for Government Grants

AS16 – Borrowing Costs

AS19 ? Leases

AS20 – Earnings Per Share

AS26 – Intangible Assets

AS29 – Provisions, Contingent Liabilities and Contingent Assets

Sekar completed his B.Sc. Chemistry in Dharmapuri Arts College (University of Madras; 1993) and M.Sc. Organic Chemistry in Department of Organic Chemistry, Guindy Campus, University of Madras (1995; M.Sc. thesis guide: Prof. P. Rajakumar).?He obtained his Ph.D. in synthetic organic chemistry from Indian Institute of Technology Kanpur in 1999 under the guidance of Padma Shri?Prof. V. K. Singh. He has carried out his JSPS postdoctoral fellowship at Toyohashi University of Technology, Japan (with Prof. H. Nishiyama; Apr.? 2000 ? Jun. 2001), AvH postdoctoral fellowship at University of Goettingen, Germany (with Prof. L. F. Tietze; Jul. 2001 ? Dec. 2002) and senior postdoctoral fellowship at Caltech, USA (with Prof. Brian M. Stoltz; Feb. 2003 ? Dec. 2004), prior to joining IIT Madras in December 2004 where he is presently holding Professor position