O CAG101B C Accounting

1	Introduction to Accounting Standards
2	Framework for Preparation and Presentation of Financial Statements
3	Accounting Standards
	AS 1: Disclosure of Accounting Policies
	AS 2: Valuation of Inventories
	AS 3: Cash Flow Statements
	AS 10: Property, Plant and Equipment
	AS 11: The Effects of Changes in Foreign Exchange Rates
	AS 12: Accounting for Government Grants
	AS 13: Accounting for Investments
	AS 16: Borrowing Costs
4	Financial Statements of Companies
4.1	Preparation of Financial Statements
4.2	Cash Flow Statement
5	Profit or Loss Pre and Post Incorporation
6	Accounting for Bonus Issue and Right Issue
7	Redemption of Preference Shares
8	Redemption of Debentures
9	Investment Accounts
10	Insurance Claims for Loss of Stock and Loss of Profit
11	Hire Purchase and Instalment Sale Transactions
12	Departmental Accounts
13	Accounting for Branches Including Foreign Branches
14	Accounts from Incomplete Records
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