To learn the financial accounting system of limited companies in detail © To learn the calculation about Fire claim & Branches Account in detail To clear the theatrical concept about Environment & Human resource Accounting | Unit) - Particular Weightage 1. | Final Accounts of Limited Company(Practical) 20% (as per Companies Act, 2013) 2. | Branch Accounting: (Practical) 15% “Independent Branch — foreign branch as per Accounting Standard — 11(As per Revised 2018) (Exchangerate should br given) Environment Accounting: (Theory) Introduction: i 75% origin and development, environmental accounting for developed and developing countries — Indian context, Merits and demerits of environment accounting “Human Resource Accounting: (Theory) +» Need & Development, It’s Concept of Human Resource Accounting, Valuation of Human Resource, Recording & Disclosure in Financial Statement, Importance of Human Resource |___Accounting, Human Resource Accounting in India ‘Accounting for Insurance Companies: (Practical) > Commercial & legal background of insurance business - Books maintained by insurance company - Preparation of final accounts of Life Insurance & General Insurance Regulation _ authority notification No. Company (Elementary problems only as per IRDA | 20%Value Added Accounting: (Theory) “ Definition - Generation of Value Added Application statement - Difficulties in preparation of Value Added statement, Uses of Value Added Product Pricing - Hi tech Accounting and Value Added - Group Value Added Statement. 7. | Final Accounts of Blectricity Company : (Practical) (as per the Electricity Act 2003, and as per company's Act 2013) 8. [Reporting to Management: (Theory) + Objectives of reporting, needs for Reporting at different Management levels - Types of reports - Guiding principles for preparing reports, Modes of reporting, Preparation of reports and use of reports. by management. aye aunal Accounts of Company ate to be taught only as per Scheduled III of Companies Act, 2013 and it is expected that students prepare balance sheet as per Companies Act, 2013 2, Practical problems shall not exceed 70% of total weightage. 3. ‘The recent development in the paper be considered as implied part of the curriculum 4, Revised References: . ‘Advance Accounting Vol. 1 & Il — R.L.Gupta; Sultan Chand & Co., New Delhi ‘Advanced Accounting — $ N Maheshwari Management Accounting & Financial Control — S N Maheshwari Sultan Chand & Co., New Delhi Contemporary Accounting, Issues by Jawarlal, Published by Vision Books, New Delhi. Principles of Management Accounting by Manmohan and S.N. Goyel, Sahitya Bhavan, Agta Human Resource Accounting - Gupta; Sultan Chand & Sons Practical Financial Analysis — Foulke R A Techniques of Financial Analysis — Erich A. Illefert Environment Accounting — D. Das Gupta; D. Wheeler, New Delhi Accounting Standards: Taxman Publications, New Delhi Das Gupta: Indian and International Accounting Standards, Sultan Chand & Sons, New Delhi Corporate Accounting — Dr. P.C. Tulsian ; $ Chand, New Dethi Corporate Financial Accounting Dr §.N. Shukla and Dr. K. N. Gupta Sahitya Bhavan Publication, Agra