The book Corporate Accounting has been published according to the new revised syllabus of B.Com. (Hons.) Semester III 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 Corporate Accounting Book:
- As per the new revised syllabus a new chapter “Liquidation of Companies” revised on the basis of the Insolvency and Bankruptcy Code, 2016 has been included in the book.
- 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 Syllabus For B.Com. (Hons.) Semester III of Vinoba Bhave University, Hazaribagh
Unit I: Accounting for Share Capital and Debentures: Issue, Forfeiture, and Re-issue of forfeited shares—concept and process of book building. Issue of rights and bonus shares. Buyback of shares. Redemption of preference shares. Issue and Redemption of Debentures.
Unit II: Final Accounts: Preparation of Profit and Loss Account and Balance Sheet of corporate entities, excluding calculation of managerial remuneration. Disposal of company profits.
Unit III: Valuation of Goodwill and Valuation of Shares: Concepts and calculation – a simple problem only.
Unit IV: Amalgamation of Companies: Concepts and accounting treatment as per Accounting Standard: 14 (ICAI) (excluding intercompany holdings). Internal reconstruction: concepts and accounting treatment excluding scheme of reconstruction.
Unit V: Accounts of Holding Companies/Parents Companies: Preparation of consolidated balance sheet with one subsidiary company. Relevant provisions of Accounting Standard: 21 (ICAI). Liquidation A/c (Voluntary Liquidation only)
Corporate Accounting Book Contents
- Issue, Forfeiture, Reissue, and Buy-Back of Shares
- Issue and Redemption of Preference Shares
- Issue and Redemption of Debentures
- Final Accounts of Company
- Accounting for Amalgamation of Companies (as Per AS-14)
- Reconstruction of Companies
- Consolidated Balance Sheet of Holding Companies (with A.S.-21)
- Valuation of Goodwill
- Valuation of Shares
- Disposal of Profits (Dividend and Bonus Shares)
- Liquidation of Companies (Including Insolvency and Bankruptcy Code, 2016)
- Objective Type Questions
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