I WOULD LIKE TO KNOW THAT WHICH ELECTRICITY ACCOUNTS CHAPTER IS APPLICABLE ? WHETHER CAPITAL BASE,DISPOSAL OF SURPLUS CONCEPTS R APPLICABLE OR THE CONCEPTS GIVEN IN THE STUDY MATERIAL ON ICAI WEBSITE IS APPLICABLE.
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Electricity chapter
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The study material was revised in July 2012 and applicable for May/Nov 2013 Exams. Electricity Company chapter was revised and brief provisions/requirements as per Electricity Act, 2003 & Regulations 2004 & Regulations 2009 has been included.
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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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Pay attention to new topics as ICAI hasn’t asked a question in the previous term (i.e. May 2013) from the newly amended chapter.
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For Notes on changes in Electricity Companies Chapter: Click Here
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