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CA :: IPCC/IPCE
Group II
Paper 5 : Advanced Accounting
[One paper: Three Hours – 100 marks]

Company Accounts

(a)	Accounting for employee stock option plan, Buy back of securities, Equity shares with differential rights, Underwriting of shares and debentures, Redemption of debentures
(b)	Advanced problems for business acquisition, Amalgamation and reconstruction (excluding problems of amalgamation of inter-company holding)
(c)	Accounting involved in liquidation of companies, Statement of Affairs (including deficiency/surplus accounts) and liquidator's statement of account of the winding up.
(d)	Financial Statements of Banking, Insurance and Electricity Companies