Ready Referencer on Accounting (For CA Inter, New Syllabus)

Applicable for May 2023 Examination and Onwards
With Guideline answer for Latest Nov. 2022 Examination
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Highlights of this Book
»    New Syllabus Full Coverage in Student-friendly Format.
»    Companies Act, 2013 Relevant Provisions updated.
»    All Relevant Accounting Standards Included.
»    About 1000+ Solved Illustrations 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 Exam & Practical Learning
»    Treasure Trove of Professional Exam Questions
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Description
The New Edition of Padhuka's Ready Referencer on Accounting - as applicable for New Syllabus CA Inter Group I comes to you with the following special features —
1.    Updated as per Latest ICAI New Syllabus
2.    All Past ICAI Exam Questions covered.
3.    All significant Revision Test Papers Questions and Concept Questions covered.
4.    Full Coverage of the New Syllabus prescribed for Inter Group I including all applicable
        Accounting Standards.
5.    All Concepts explained in an easily understandable and effective manner.
6.    Model Formats given wherever necessary to enhance the understanding of a particular
        Concept.
7.    Question and Answer Formats as an aid for Exam Oriented Preparation.
8.    Step-by-Step Solutions for Practical Problems, with Formats, Tables and Charts for
        better clarity.
9.    Complete Working Notes for all computations and steps, to guide the student in learning.
Though this book is specifically designed to meet the requirement for the CA Curriculum, Students of other Professional Courses and University Graduation Courses in Commerce / Finance / Accounting can also use this Book to assist in their preparation process. The Authors express their gratitude to The Institute of Chartered Accountants of India for granting permission to use questions from previous examinations and Revision Test Papers (RTP). The Authors are thankful to the enthusiastic team of Professionals and Students, who have made significant contribution and valuable suggestions in bringing out this New Edition Book and its updates.
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Contents
PART A — NON CORPORATE ACCOUNTING AREAS
1.      Accounting Basics - Conceptual Framework
2.      Accounting for Investments (including Accounting Standard — 13)
3.      Insurance Claims
4.      Accounting for Hire Purchase Transactions
5.      Departmental Accounts
6.      Branch Accounts
7.      Single Entry System — Accounting from Incomplete Records
PART B — CORPORATE ACCOUNTING AREAS
8.      Accounting for Shares
           (Dissolution, Sale to Company, Amalgamation)
9.      Accounting for Debentures
10.    Profits Prior to Incorporation
11.    Final Accounts of Companies
PART C — ACCOUNTING STANDARDS
12.    AS - Introduction and Applicability
13.    AS -1 - Disclosure of Accounting Policies
14.    AS - 2 - Valuation of Inventories
15.    AS - 3 - Cash Flow Statements
16.    AS - 10- Property, Plant and Equipments
17.    AS - 11 - The Effect of Changes in Foreign Exchange Rate
18.    AS - 12 - Accounting for Government Grants
19.    AS - 16 - Borrowing Costs
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Author Details
G. Sekar is a Chartered Accountant in practice for the last 33 years.
Founder and Faculty for Direct Taxation in Shree Guru Kripa's Institute of Management, an Institution providing education for all level and all subjects of the Chartered Accountancy Course and has trained many finance professionals.
Member-Central Council of lCAI-2013-16&2016-19
Chairman - Direct Taxes Committee of ICAl - 2014
Recently nominated as Member of Consultative Advisory Group (CAG) of the prestigious International Accounting Education Standards Board (IAESB) - It is worthy to note that he is the First Indian to be part of the CAG.
Great Motivator for Chartered Accountants in Practice and in Employment, and CA Students, through his effective and convincing communication 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. Writer of Articles of Professional Interest in Journals like Taxmann, Financial Express, Current Tax Reporter, Business Line, etc.
6. Speaker in Seminar, Workshops and Programmes conducted by ICAI, its Branches, Study  Circles, Chambers of Commerce, Income Tax & C &AG Officers Training Institutes, National academy of Direct Taxes (Ministry of Finance) Tamil Nadu State Judicial Academy, Etc.
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 lnsolvency 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.
B. Saravana Prasath is a graduate in Commerce and a Fellow Member of the Institute of Chartered Accountants of India. He secured Fourth Rank in the Madras University in his Graduation Examinations.
He did his Chartered Accountancy Articleship training under the tutorship of Shri G. Sekar FCA.
He secured the First Rank in the Chartered Accountancy Final Examinations, securing 76% in the aggregate. He also secured the Third Rank in the Intermediate Examinations and Tenth Rank in the Foundation Examinations.
His academic performance includes 99% in CA Final Accounting Paper and 96% in CA Intermediate Auditing Paper.
1. Practicing Chartered Accountant for the past 19 years.
2. Areas of specialization include Accounting Standards, Accounting Systems, Cost Accounting, Management Decision Making, Direct and Indirect Taxation, Government Accounting and Systems Audit.
3. Faculty Member on Cost Accounting and Financial Management for CA IPC/ Inter and Advanced Management Accounting for CA Final at the SIRC of ICAI and its Branches.
4. Visiting Faculty on various subjects at the Regional Training Institute of the C&AG, and Income Tax Department, Chennai, Shree Guru Kripa's Institute of Management, and Professional Training Institutions.
5. Co-Author of Books for CA Students -Authored about 25 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.
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