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ICAI has introduced this core subject accounting at the CA Intermediate level where you are introduced to Accounting Standards – 1, 2, 3, 4, 5, 10, 11, 12, 13, 16, 17 & 22, Company Accounts – Preparation & Presentation of financial statements as per AS, Managerial remuneration, Bonus & rights issue, redemption of shares & debentures and Profit(loss) prior to incorporation, Special transactions – Investments, Insurance claims, Hire purchase/ installment sale and Special accounting – Departmental accounting.
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