Corporate Accounting – Kumaun University

Corporate Accounting Book 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 :

• Accuracy is one of the important features 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.
• 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. The entire book has been modified as per the Companies Act, 2013.
• 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.

Corporate Accounting Book Content

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 AS-21)
8. LIQUIDATION OF COMPANIES (INCLUDING INSOLVENCY AND BANKRUPTCY CODE, 2016)
9. VALUATION OF GOODWILL
10. VALUATION OF SHARES
11. ABSORPTION
    ❐ OBJECTIVE TYPE QUESTIONS