Corporate Accounting

The book Corporate Accounting has been published according to the latest syllabi of B.Com. Second Year examination of various universities of Madhya Pradesh with effect from the Session 2022-23. 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 निगमीय लेखांकन Corporate Accounting 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. 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.

निगमीय लेखांकन Corporate Accounting Syllabus For B.Com II Year of Awadhesh Pratap Singh University Rewa (APSU), Barkatullah University Bhopal, Jiwaji University Gwalior, Rani Durgavati Vishwavidyalaya Jabalpur (RDVV) and M.Com Sem III of Jiwaji University Gwalior

Unit 1: Final Accounts of Companies (Including calculation of managerial remuneration). Declaration of dividend, Profit and Loss Appropriation Account and disposal of Profits. Calculation of Pre and Post incorporation Profit/Loss, Accounting for Share Capital Transactions including Bonus option and Buy-Back of Shares.

Unit 2: Valuation of Goodwill and Shares, Methods of Valuation. Accounts of Public Utility Companies (Electricity Company).

Unit 3: Meaning of Holding and Subsidiary Company. Preparation of Consolidated Balance Sheet of a holding company with one subsidiary company, Accounting for liquidation of companies.

Unit 4: Accounting for Merger as per A.S. 14. Internal Reconstruction of a company as per Indian Accounting Standard 14 (Excluding inter-company holdings and External reconstruction schemes).

Unit 5: Accounts of Banking Companies, Accounts of Insurance Companies with claim settlement.

निगमीय लेखांकन Corporate Accounting Book Contents

1. Issue, Forfeiture, Reissue And Buy-Back Of Shares
2. Redemption Of Preference Shares
3. Issue And Redemption Of Debentures
4. Financial Statements Of Companies
5. Accounting For Merger (As Per As-14)
6. Reconstruction Of Companies
7. Consolidated Balance Sheet Of Holding Companies (With A
8. Liquidation Of Companies (Including Insolvency And Bankruptcy Code, 2016)
9. Valuation Of Goodwill
10. Valuation Of Shares
11. Profit Or Loss Pre And Post Incorporation
12. Corporate Social Responsibility