Preparation of financial statements as per Companies Act (excluding cash flow statement).

AS 1 in relation to final accounts of companies (disclosure of accounting policies).

Provision of Companies Act with respect to Payment of underwriting commission.

Underwriters, Sub-Underwriters, Brokers and Manager to Issues.

Types of underwriting, Abatement Clause.

Marked, Unmarked and Firm-underwriting applications, Liability of the underwriters in respect of underwriting contract- Practical problems.

Computation and treatment of exchange rate differences.

For Debentures/Preference shares (fixed income bearing securities).

Accounting for transactions of purchase and sale of investments with ex and cum interest prices and finding cost of investment sold and carrying cost as per weighted average method (Excl. brokerage).

Columnar format for investment account.

Financial Reports – link between law, corporate governance, corporate social responsibility and ethics.

Need of ethical behavior in accounting profession.

Implications of ethical values for the principles versus rule based approaches to accounting standards.

The principal based approach and ethics.

The accounting standard setting process and ethics.

The IFAC Code of Ethics for Professional Accountants.

Contents of Research Report in Ethical Practices.

Implications of unethical behavior for financial reports.

Company Codes of Ethics.

The increasing role of Whistle – Blowing.