Corporate Financial Accounting

Corporate Financial Accounting Book For:

• M.Com I Year of Veer Bahadur Singh Purvanchal University Jaunpur (VBSPU) & M.Com I Year (Private) Chaudhary Charan Singh University Meerut (CCSU)
• M.Com Semester II of Aligarh Muslim University (AMU), Kolhan University & M.Com Semester IV National Post Graduate College Lucknow, Awadhesh Pratap Singh University Rewa (APSU), Barkatullah University Bhopal, Rani Durgavati Vishwavidyalaya Jabalpur (RDVV), Vikram University Ujjain, Dr Harisingh Gour University Sagar (DHGU)
• M.Com II Year of Mahatma Jyotiba Phule Rohilkhand University Bareilly (MJPRU)

• The book Corporate Financial Accounting has been published according to new syllabus of M.Com. examination. The main object of the book is to enable the students to develop awareness about Corporate Financial 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. Entire book has been modified as per the Companies Act, 2013.
• Chapters on Accounts of Insurance Companies and Accounts of Banking Companies have been thoroughly revised and enlarged.
• 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.

Corporate Financial 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 AS-21)
8. Liquidation of Companies (including Insolvency and Bankruptcy Code, 2016)
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
15. Accounts of Banking Companies
16. Accounts of Insurance Companies
    ❐ Accounts of Life Insurance Company
17. Underwriting of Shares and Debentures
18. Absorption
19. Purchase of Business
20. Accounting for Price Level Changes (Inflation Accounting)
21. Investment Accounts
22. Voyage Accounts