Electricity accounts in ipcc group 2 accounts

Someone pls tell me what to study in electricity accounts in group 2 coz in my material problems relating to capital base, disposal of surplus and replacement but in new study material i found only balance sheet in revised schedule VI format and depreciation calculation...

In the latest study material (Revised Edition of July 2012 is applicable for May 2013 Exams) Board of Studies has included in brief provisions/requirements as per Electricity Act, 2003 & Regulations 2004 & Regulations 2009. Hence we can safely assume that hence forth the above areas namely Final Accounts & Replacement of Asset as per Double Account System & Disposal of Surplus as per Electricity rules stands omitted from syllabus & no questions will be asked on the same.
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The Electricity Act, 2003 which governs Electricity Companies don’t prescribe any format for preparation & presentation of Financial Statement hence Revised (New) Schedule VI of Companies Act should be followed (Clarified by ICAI in its Guidance Note on Revised Schedule VI).

Pls tell me whether i have to refer to old study material or not, can we get problems on old topics like disposal of surplus, and replacement..

Notes on Changes in Electricity Companies Chapter

(By CAPS Education - Nagpur)

/share_files/notes-on-changes-in-electricity-companies-chapter-56510.asp

Pls reply...:-)

thanks in advance...