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Financial Accounting-IV B.S Raman
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SYLLABUS
FINANCIAL ACCOUNTING–IV
Chapter – I : Royalty Accounts : Main Lease :
Entries and Ledger Accounts in the books of the Lessee and
Lessor
Chapter – II : Royalty Accounts : Sub – Lease :
Entries and Ledger Accounts in the books of Original Lessor,
Sub-Lessor and Sub – Lessee.
Chapter – III : Branch Accounts :
Dependent branches (including higher invoicing) : Problems
on Debtors Method and Stock and Debtors Method.
Chapter – IV : Branch Accounts :
Independent Branches : Incorporating Entries- Preparation
of Columnar. Trading annd Profit and Loss Account and
Consolidated Balance Sheet in the books of head office
(excluding foreign branches).
Chapter – V : Departmental Accounts
Chapter – VI : Issue of Shares :
Pro – rata Allotment, Forfeiture and Reissue of Shares.
FINANCIAL ACCOUNTING–IV
Chapter – I : Royalty Accounts : Main Lease :
Entries and Ledger Accounts in the books of the Lessee and
Lessor
Chapter – II : Royalty Accounts : Sub – Lease :
Entries and Ledger Accounts in the books of Original Lessor,
Sub-Lessor and Sub – Lessee.
Chapter – III : Branch Accounts :
Dependent branches (including higher invoicing) : Problems
on Debtors Method and Stock and Debtors Method.
Chapter – IV : Branch Accounts :
Independent Branches : Incorporating Entries- Preparation
of Columnar. Trading annd Profit and Loss Account and
Consolidated Balance Sheet in the books of head office
(excluding foreign branches).
Chapter – V : Departmental Accounts
Chapter – VI : Issue of Shares :
Pro – rata Allotment, Forfeiture and Reissue of Shares.
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