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Author :  CA G Sekar ,Ca B Saravana Prasath
Publisher : CCH Padhuka’s
Edition : For Nov. 2019 Exams

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Book Details

Highlights of this Book

 Full Syllabus Coverage in student-friendly format.
 Companies Act, 2013 Relevant Provisions updated.
  All Relevant Accounting Standards included.
  Step-by-Step Solutions & Working Notes for Practical Questions.
  Formats, Tables and Charts for easy understanding.
  Single Handy Tool for Exams & Practical Learning.
  Applicable for CA Exams- Old Syllabus.
  Including Relevant Accounting Standards

Contents -

Accounting Basics – Conceptual Framework
Departmental Accounts
Branch Accounts
Partnership Accounts (Dissolution, Sale to Company, Amalgamation of Firms)
Share – Issue, Redemption, Buyback and ESOP
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

About the Author
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