INDEX

CHAPTER CHAPTER’S NAME PAGE NO.

1 ACCOUNTING OF SHARES AND DEBENTURES 1 – 79

PRESENTATION OF FINANCIAL STATEMENTS

2 80 – 106
(As Per Revised Schedule III)

3 CASH FLOW STATEMENT (AS-3) 107 – 136

ACCOUNTS OF BANKING, ELECTRICITY AND INSURANCE

4 137 – 175
COMPANY

5 ACCOUNTING STANDARDS 176 – 239