The main object of the book is to enable the students to develop awareness about Company Accounts in conformity with the latest provisions of the Companies Act, 2013.

• Accuracy is one of the important features of the book.
• The unique feature of the book is the chapter on Winding up of Companies revised on the basis of the Insolvency and Bankruptcy Code, 2016. Several new illustrations and questions based on the Insolvency and Bankruptcy Code, 2016 have been incorporated in the chapter.
• In the chapter “Issue and Redemption of Debentures” Companies (Share Capital and Debenture) Amendment Rues, 2019 notified by the Ministry of Corporate Affairs, on 16th August 2019 have been included and all Illustrations and Questions have been solved as per new rate.
• Simple language and most Systematic order explaining each and every topic at length.
• Keeping in view the new pattern of examination question paper chapter wise Objective Type Questions with Answers and six Model Papers (M.C.Q.s) with Answers have been included in the book.
• Provisions of the Companies Act, 2013 which have direct or indirect relation with various topics of the book have been incorporated. The entire book has been modified as per the Companies Act, 2013.
• The book adequately satisfies the standard of B.Com. examination since the Illustrations and Questions of this book have been selected from Examination Papers of various Universities.
• Selection of practical Illustrations and Questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly and scientific that even an ordinary student can acquire real, complete, thorough and up to date knowledge of the subject Company Accounts without any exertion on his part.

Company Accounts Syllabus For B.Com. Semester II of Lucknow University, Lucknow

Unit I: Meaning and kinds of shares, Issue, forfeiture, and re-issue of forfeited shares, Redemption of Preference shares, Bonus shares. Meaning and kinds of Debentures – their issue and redemption.

Unit II: Concept of amalgamation and absorption; AS 14 and Types of Amalgamation; Purchase Consideration; Accounting in the Books of Transferor of Company; Accounting in the Books of Transferee Company.

Unit III: Concept of Reconstruction; Need of Reconstruction; Types of Reconstruction – Internal Reconstruction and External reconstruction; Alteration in Share capital; Reduction in share capital; Scheme of Accounting for Internal Reconstruction.

Unit IV: Concept of Winding up of Companies; Preparation of Statement of Affairs and Deficiency Account; Preparation of Liquidator’s Final Statement of Account.

Company Accounts Book Content

1. Issue, Forfeiture, Reissue of Forfeited Shares and Bonus Shares
2. Redemption of Preference Shares
3. Issue and Redemption of Debentures
4. Accounting for Amalgamation Of Companies (as Per AS-14)
5. Absorption
6. Reconstruction of Companies
7. Winding Up of Companies (Revised on the Basis of the Insolvency and Bankruptcy Code, 2016)

• Objective Type Questions
• Model Papers-1 to 6

The post Company Accounts appeared first on Sahitya Bhawan Publications.

प्रस्तुत संस्करण की महत्वपूर्ण विशेषताएं निम्नांकित हैं:

• शुद्धता अर्थात् त्रुटिविहीनता पुस्तक की एक अति विशिष्ट विशेषता है।
• पुस्तक के सभी अध्यायों को कम्पनी अधिनियम, 2013 के अनुसार पूर्णतः नए सिरे से लिखा गया है।
• पुस्तक की अद्वितीय विशेषता यह है कि कम्पनियों का समापन (Winding up of Companies) अध्याय को दिवाला एवं शोधन अक्षमता संहिता, 2016 के आधार पर पूर्णतः संशोधित किया गया है, साथ ही दिवाला एवं शोधन अक्षमता संहिता, 2016 पर आधारित नए उदाहरणों एवं प्रश्नों को भी सम्मिलित किया गया है।
• अध्याय 3 ‘ऋणपत्रों का निर्गमन एवं शोधन’ में कंपनी (शेयर पूंजी और डिबेंचर) संशोधन नियम, 2019 (16 अगस्त, 2019 को अधिसूचित) को सम्मिलित किया गया तथा debenture Redemption Reserve तदनुसार नयी दर से संशोधित किया गया है।
• पुस्तक में अध्यायवार वस्तुनिष्ठ प्रश्न (उत्तर सहित) का समावेश किया गया है।
• विभिन्न विश्वविद्यालयों नवीनतम् परीक्षा प्रश्नों को सम्मिलित करके क्रियात्मक प्रश्नों को इस प्रकार सम्मिलित किया गया है ताकि इनके अध्ययन के पश्चात् विद्यार्थी परीक्षा में पूछे जाने वाले किसी भी प्रकार के प्रश्न को सरलता से हल कर सकें।

कम्पनी लेखे Company Accounts Syllabus For B.Com Semester II of Lucknow University

Unit I: Meaning and kinds of shares, Issue, forfeiture and re-issue of forfeited shares, Redemption of Preference shares, Bonus shares. Meaning and kinds of Debentures – their issue and redemption.

Unit II: Concept of amalgamation and absorption; AS 14 and Types of Amalgamation; Purchase Consideration; Accounting in the Books of Transfer or of Company; Accounting in the Books of Transferee Company.

Unit III: Concept of Reconstruction; Need of Reconstruction; Types of Reconstruction – Internal Reconstruction and External reconstruction; Alteration in Share capital; Reduction in share capital; Scheme of Accounting for Internal Reconstruction.

Unit IV: Concept of Winding up of Companies; Preparation of Statement of Affairs and Deficiency Account; Preparation of Liquidator’s Final Statement of Account.

कम्पनी लेखे Company Accounts Book विषय-सूची

1. अंशों का निर्गमन, हरण, हरण अंशों का पुनर्निर्गमन
2. पूर्वाधिकार अंशों का शोधन
3. ऋणपत्रों का निर्गमन एवं शोधन
4. कम्पनियों के एकीकरण का लेखांकन (लेखांकन मानक-14 के अनुसार)
5. संविलयन
6. कम्पनियों का पुनर्निर्माण
7. कम्पनियों का समापन (दिवाला एवं शोधन अक्षमता संहिता, 2016 के आधार पर संशोधित)

• वस्तुनिष्ठ प्रश्न (उत्तर सहित)
• अतिरिक्त वस्तुनिष्ठ प्रश्न (उत्तर सहित)

The post कम्पनी लेखे (Company Accounts) appeared first on Sahitya Bhawan Publications.