COM2602 ADVANCED ACCOUNTS L T P C

Version 1.1 2018 3 0 0 3

Pre-
requisites/Exposure
Co-requisites

Course Code: COM2602 Credit Units:04

Course Objectives:
On completion of the course students will be able to:
CO1: Explain the concept of Valuation of Assets (AS-26).
CO2: Describe the concept of Investment Accounts .
CO3: Explain and apply the concept of Agricultural Farm Accounting, Hotel Accounting, Accounting for
inflation.
CO4: Describe the concept of Fund Based Accounting, Introduction to Government Accounting, Corporate
Social Accounting and Environmental Accounting.
CO5: Define the concept of Value Added Statement, Economic Value Added (EVA) Statement, Human
Resource Accounting.

Course Contents:
Blooms Number
Modules
level* of hours
Module 1-Valuation of Assets: Inventories, Goodwill, Shares and Business, (AS-
L1, L2 10
26).
Module 2:Investment Accounts: Accounting Standard 13, Accounting for
L1, L2 10
Financial asset and Instrument.
Module 3:Agricultural Farm Accounting, Hotel Accounting, Accounting for
L1, L2 9
inflation
Module 4: Fund Based Accounting, Introduction to Government
L1,L2 10
Accounting, Corporate Social Accounting and Environmental Accounting.
Module 5:
Value Added Statement, Economic Value Added (EVA) Statement, Human L1,L2 9
Resource Accounting.

Examination Scheme:

Components A P HA CT EE
Weightage (%) 5 5 5 15 70
A-Attendance; P- Project/Seminar/Quiz/Viva; HA-Home Assignment; CT-Class Test; EE-End Semester
Examination

Texts & References:

Texts:
1. Advanced Accounting,Batliboi
2. Advanced Accounts, M.C. Shukla &T.S.Grewal
3. Advanced Accountancy,R.L.Gupta
4. Advanced Accountancy, Jain &Narang
5. Advanced Accountancy, H.Chakraborthy
6. Advanced Accountancy, M.C.K.Nambiar
CO, PO and PSO mapping

PO PO PO PO PO PO PO PO PO PO PSO PSO PSO PSO PSO PSO PSO

1 2 3 4 5 6 7 8 9 10 1 2 3 4 5 6 7
CO 2 3 2 2 3 2 3 2 2 2 3 1 2 3 1 2 2
1
CO 2 3 2 2 3 2 3 2 2 2 3 1 2 3 1 2 2
2
CO 2 3 2 2 3 2 3 2 2 2 3 1 2 3 1 2 2
3
CO 2 3 2 2 3 2 3 2 2 2 3 1 2 3 1 2 2
4
CO 2 3 2 2 3 2 3 2 2 2 3 1 2 3 1 2 2
5