Corporate Accounting

The book Corporate Accounting has been published according to the latest syllabus of B.Com (Hons.) II Year of Awadhesh Pratap Singh University Rewa (APSU), Barkatullah University Bhopal, Rani Durgavati Vishwavidyalaya Jabalpur (RDVV), Vikram University Ujjain, Dr Harisingh Gour University Sagar (DHGU)

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:

• 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.
• The unique feature of the book is that Chapter on Accounting for Liquidation of Companies has been thoroughly revised on the basis of the Insolvency and Bankruptcy Code, 2016.
• Also, Chapter on Preparation of Consolidated Balance Sheet of Holding Companies have also been revised and new illustrations and questions have been incorporated.
• 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 Book Contents

1. Issue, Forfeiture, Reissue and Buy-Back of Shares
2. Issue and Redemption of Preference Shares
3. Issue and Redemption of Debentures
4. Final Accounts of Company
5. Accounting for Amalgamation of Companies (as Per A.S-14)
6. Reconstruction of Companies
7. Consolidated Balance Sheet of Holding Companies (with A.S-21)
8. Liquidation of Companies
9. Valuation of Goodwill
10. Valuation of Shares
11. Computation of Managerial Remuneration
12. Disposal of Profits (Dividend and Bonus Shares)
13. Profit or Loss Prior or Post to Incorporation
14. Double Account System including Electricity Supply Companies
    ❐ Objective Type Questions