Corporate Accounting (for L. N. Mithila University, Darbhanga)

The book Corporate Accounting has been published according to the syllabus of B.Com. examination. The main object of the book is to enable the students to develop awareness about Corporate Accounting in conformity with the latest provisions of the Companies Act, 2013.

Salient Features of the revised edition of the Book:

• Chapter of Consolidated Balance Sheet of Holding Companies has been thoroughly revised and new material has been incorporated.
• The unique salient feature of this revised edition is the revision of the chapter Liquidation of Companies 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.
• Accounts of Life Insurance Companies have been added with the chapter of Accounts of Insurance Companies.
• Simple language and most Systematic order explaining each and every topic at length.
• Provisions of the Companies Act, 2013 which have direct or indirect relation with various topics of the book have been incorporated. An 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 Corporate Accounting without any exertion on his part.
• Accuracy is one of the important features of the book.

Corporate Accounting For B.Com. (Hons.) II Year of L.N Mithila University, Darbhanga Contents of Book :

1. Issue, Forfeiture, Reissue and Buy-Back of Shares 1
2. Redemption of Preference Shares
3. Issue and Redemption of Debentures
4. Financial Statements of Companies
5. Accounting For Amalgamation of Companies (As Per As-14)
6. Reconstruction of Companies
7. Consolidated Balance Sheet of Holding Companies (With A.S.-21)
8. Liquidation of Companies (Including Insolvency and Bankruptcy Code, 2016)
9. Disposal of Profits : Dividend and Bonus Shares
10. Profit or Loss Pre and Post Incorporation
11. Double Account System : Including Electricity Supply Companies
12. Accounts of Banking Companies
13.  Accounts of Insurance Companies
    ❐ Accounts of Life Insurance Company