Course in CA

Yeshas Academy
In Pune

Price on request
Compare this course with other similar courses
See all

Important information

  • Course
  • Pune

Important information

Where and when

Starts Location
On request
2040, 3rd Floor, Nikhil Pride Building, Next to Kaka Halwai Shop, Tilak Road, Sadashivpeth, 411030, Maharashtra, India
See map

Course programme


(a) To lay a theoretical foundation for the preparation and presentation of financial statements,
(b) To gain working knowledge of the professional standards, principles and procedures of
accounting and their application to different practical situations,
(c) To gain the ability to solve simple problems and cases relating to company accounts
including special type of corporate entities, partnership accounts and
(d) To familiarize students with the fundamentals of computerized system of accounting.

1. Conceptual Framework for Preparation and Presentation of Financial Statements
2. Accounting Standards
An overview; standards setting process
Working knowledge of:
AS 1: Disclosure of Accounting Policies
AS 2: Valuation of Inventories
AS 3: Cash Flow Statements
AS 4: Contingencies and Events occurring after the Balance Sheet Date
AS 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
AS 6: Depreciation Accounting
AS 7: Construction Contracts (Revised 2002)
AS 9: Revenue Recognition
AS 10: Accounting for Fixed Assets
AS 11: The Effects of Changes in Foreign Exchange Rates (Revised 2003)
AS 12: Accounting for Government Grants
AS 13: Accounting for Investments
AS 14: Accounting for Amalgamations
AS 16: Borrowing Costs
AS 19 Leases
AS 20 Earnings Per Share
AS 26: Intangible Assets
AS 29: Provisions, Contingent Liabilities and Contingent Assets.
3. Company Accounts
(a) Preparation of financial statements – Profit and Loss Account, Balance Sheet and Cash Flow
(b) Profit (Loss) prior to incorporation
(c) Alteration of share capital, Conversion of fully paid shares into stock and stock into shares,
Accounting for bonus issue, Accounting for employee stock option plan, Buy back of
securities, Equity shares with differential rights, Underwriting of shares and debentures,
Redemption of debentures
(d) Accounting for business acquisition, Amalgamation and reconstruction (excluding problems
of amalgamation on inter-company holding)
(e) Accounting involved in liquidation of companies, Statement of Affairs (including
deficiency/surplus accounts) and Iiquidator’s statement of account of the winding up.
4. Financial Statements of Banking, Insurance and Electricity Companies
5. Average Due Date, Account Current, Self-Balancing Ledgers
6. Financial Statements of Not-for-Profit Organisations
7. Accounts from Incomplete Records
8. Accounting for Special Transactions
(a) Hire purchase and instalment sale transactions
(b) Investment accounts
(c) Departmental and branch accounts including foreign branches
(d) Insurance claims for loss of stock and loss of profit.
9. Advanced Issues in Partnership Accounts
Final accounts of partnership firms – Admission, retirement and death of a partner including
treatment of goodwill; Dissolution of partnership firms including piecemeal distribution of assets;
Amalgamation of partnership firms; Conversion into a company and Sale to a company.
10. Accounting in Computerised Environment
An overview of computerized accounting system–Salient features and significance, Concept of
grouping of accounts, Codification of accounts, Maintaining the hierarchy of
ledger, Accounting packages and consideration for their selection, Generating Accounting Reports.

Compare this course with other similar courses
See all