FINANCIAL ACCOUNTING TYBAF – VI TYBAF
Manan Prakashan
SEMESTER V
1. Final Accounts of Banking CompanyLegal provision in Banking Regulation Act, 1949 relating to Accounts.
Statutory reserves including Cash Reserve and Statutory Liquidity Ratio.
Bill purchase and discounted, rebate of bill discounted.
Final Accounts in prescribed form
Non–performing assets and Income from non–performing assets.
Capital Adequacy
Classification of Advances, standard, sub–standard, doubtful and provisioning requirement.
2. Final Accounts of Insurance Company (Excl. Life Insurance)
General Insurance – Various types of insurance, like fire, marine, Miscellaneous, Special terms like premium, claims, commission, Management expenses, Reserve for unexpired risk, reinsurance
Final Accounts in a prescribed form. Revenue Statement – Form B – RA, Profit / Loss Account – Form B – PL and Balance Sheet Form B – BS.
3. Non-Banking Financial Companies
Introduction, Definition, Registration and Regulation, Classification, Income Recognition, Accounting of Investment, Applicability of Prudential Norms, Assets Classification, Non-Performing Assets, Capital Adequacy, Preparation of Financial Statement
4. Valuation of Goodwill and Shares
Valuation of Goodwill
Maintainable Profit Method, Super Profit Method
Capitalisation Method, Annuity Method
Valuation of Shares
Intrinsic Value Method, Yield Method and Fair Value Method
5. Accounting For Limited Liability Partnership
Statutory Provisions
Conversion of partnership business into Limited Liability Partnership
Final accounts
Additional Information
BOARD | Mumbai University |
---|---|
ISBN-13 | 978-93-88626-47-7 |
AUTHOR | Ainapure – Ainapure |
PUBLISHER | Manan Prakashan |
ED | All |
PAGES | 424 |
SUBJECT | Financial Accounting – VI TYBAF SEMESTER V |
LANGUAGE | English |
Reviews
There are no reviews yet.