Complete notes for Gauhati University B.Com 4th Semester NEP FYUGP Advanced Corporate Accounting with previous year question papers (PYQs) and solved PYQs for exam preparation.
Units & Topics
Unit 1: Accounting Standards & Corporate Annual Report
- Overview of Accounting Standards in India
- Applicability, Interpretation, Scope, and Compliance of Ind AS
- IFRS vs Ind AS – Adoption and Convergence
- National & International Accounting Authorities
- Corporate Annual Report – Meaning, statutory provisions, disclosures
- E-filing of annual reports & XBRL exercises
Unit 2: Winding Up of Companies
- Meaning & modes of winding up
- Types: Compulsory & Voluntary
- Procedures, Contributories & responsibilities
- Preferential Payments
- Liquidator's Final Statement & Statement of Affairs
Unit 3: Accounts of Banking Companies
- Statutory books & bank bookkeeping
- Advances: classification & provisions
- Rebate on bills discounted, income recognition
- Preparation of financial statements
Unit 4: Accounts of Insurance Companies
- Books maintained by life & general insurance companies
- Life insurance accounts: revenue, P&L, balance sheet
- General insurance accounts: revenue, P&L, balance sheet
Unit 5: Investment Accounts & Profit/Loss Prior to Incorporation
- Investment Accounts: cum/ex interest & dividend
- Fixed & variable interest securities
- Bonus shares & right shares
- Profit/Loss prior to incorporation & accounting treatment
Previous Year Question Papers (PYQs)
- Advanced Corporate Accounting Question Paper 2022
- Advanced Corporate Accounting Question Paper 2023
- Advanced Corporate Accounting Question Paper 2024
- Advanced Corporate Accounting Question Paper 2025
Previous Year Solved Papers (PDF)
2022 Solved PDF 2023 Solved PDF 2024 Solved PDF 2025 Solved PDFFAQs
Q1: Are these notes sufficient for exam preparation?
Q2: Can I download the solved question papers separately?
Q3: Are these materials updated for the latest syllabus?
Final Words
This page provides a complete package for Advanced Corporate Accounting – detailed notes, previous year question papers, and solved PYQs – fully aligned with Gauhati University NEP FYUGP syllabus. Use it for self-study, revision, and exam preparation. Click the buttons above to download PDFs.
