Corporate Accounting

The book Corporate Accounting has been published according to the new 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:

• 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.
• Chapters on Valuation of Shares, Valuation of Goodwill, Accounts of Banking Companies and Accounts of Insurance Companies have been thoroughly revised and enlarged.
• Accounts of Life Insurance Companies have been added with the chapter of Accounts of Insurance Companies.
• 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. III Year of Dr. Bhim Rao Ambedkar University, Agra

Unit I: Issue, Forfeiture, and Re-issue of Shares: Redemption of Preference Shares.

Unit II: Issue and redemption of debentures, Final accounts: Excluding computation of managerial remuneration.

Unit III: Valuation of Goodwill and Shares.

Unit IV: Accounting for Amalgamation of Companies as per Indian Accounting Standard 14; Accounting for internal reconstruction-excluding inter-company holdings and reconstruction schemes.

Unit V: Accounts for Banking Companies, general insurance companies – revenue account.

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 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. Valuation of Goodwill
10. Valuation of Shares
11. Disposal of Profits (Dividend and Bonus Shares)
12. Accounts of Banking Companies
13. Accounts of Insurance Companies
    ❐ Accounts of Life Insurance Company