Description
Commercial Law Publishers India Pvt Ltd Ready Referencer on Accounting 16th Edition by G Sekar
New Syllabus Full Coverage in Student-Friendly Format. Companies Act 2013 Relevant Provisions Updated. All Relevant Accounting Standards included. About 1000+ Solved IIIustrations and Q&A Included. Principles Explained Effectively for concept clarity. Step-by – Step Solutions & Working Notes for Practical Qns. Formats Tables and Charts for easy Understanding. Single Handy Tool for Exams & Practical Learning. Treasure Trove of Professional Exam Question.
Contents
PART A Non Corporate Accounting Areas
Accounting Basics Conceptual Framework
Accounting for Investments (including Accounting Standard 13)
Insurance Claims
Accounting for Hire Purchase Transactions
Departmental Accounts
Branch Accounts
Single Entry System Accounting from Incomplete Records
Partnership Accounts (Dissolution, Sale to Company, Amalgamation)
PART B Corporate Accounting Areas
Accounting for Shares
Accounting for Debentures
Profits Prior to Incorporation
Final Accounts of Companies
PART C -Accounting Standards
AS Introduction and Applicability
AS 1 Disclosure of Accounting Policies
AS 2 Valuation of Inventories
AS 3 Cash Flow Statements
AS 4 Contingencies & 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 10 Property, Plant and Equipments
AS 11 The Effect of Changes in Foreign Exchange Rate
AS 12 Accounting for Government Grants
AS 16 Borrowing Costs
AS 17 Segment Reporting
AS 22 Accounting for Taxes on Income
About Author :
G. Sekar :G. Sekar is a Chartered Accountant in practice for the last 33 years.
Founder and Faculty of Direct Taxation in Shree Guru Kripa’s Institute of Management, an Institution providing education for all levels and all subjects of the Chartered Accountancy Courses and has trained many finance professionals.
Member – Central Council of ICAI – 2013-16, 2016-19 & 2019-22.
Chairman – Direct Taxes Committee of ICAI – 2014.
Chairman – Auditing And Assurance Standards Board of ICAI – 2019 & 2020.
Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincingcommunication style.
1. Commerce Graduate, Gold Medalist & Rank Holder from Madurai Kamaraj University.
2. Member of Expert Study Group Committee, CBDT, New Delhi, to study the Direct Tax Code Bill in 2006.
3. Recipient of Special Award from the Income Tax Department in 2011, during their “150 years of Income Tax in India” Celebrations, for his contribution and service to the Income Tax Department.
4. Speaker on Budget, Direct and Indirect Taxation in Doordarshan & other Television Channels & Print Media Programmes.
5. Board Member, Airports Authority of India (2019-22).
6. Member of Consultative Advisory Group (CAG) of IFAC-2017-19, International Accounting Education Standards Board (IAESB).It is worthy to note that he is the First Indian to be part of the CAG.
7. Faculty Member of The Institute of Chartered Accountants of India and its Branches, and other Professional and Management Institutions,for CA Intermediate/IPCC and CA Final Level, for the subjects Income Tax, Service Tax, VAT, Direct Tax Law, etc.
8. Author of Professional Books – for Finance and Legal Professionals, Corporate Taxpayers, Banks, Officials of Income Tax Department, etc.
(a) Handbook on Direct Taxes – (Recommended for IRS Trainees at NADT)
(b) Professional Manual on Accounting Standards
(c) Practical Guide on TDS and TCS – (Approved Book for ITOs)
(d) Professional Guide to Tax Audit
(e) Personal Income Tax – A Simplified Approach
(f) Professional Guide to CARO 2016
(g) A Professional Guide to Income Computation & Disclosure Standards (ICDS)
(h) Handbook for The Insolvency and Bankruptcy Code, 2016
(i) Author of Special Series GST Books for Professionals – GST Manual, GST Self Learning, GST Ready Reckoner.
9. Author of Books for CA Students – Authored about 27 Books covering the entire curriculum of CA Course. Shree Guru Kripa’s Institute of Management is the First and Only Educational Institution in India to accomplish this feat.