About Product
This book is a University Grants Commission (‘UGC’) & University of Delhi recommended, comprehensive & authentic text book on ‘Corporate Accounting’. This book aims to fulfill the requirement of students of undergraduate courses in commerce and management, particularly the B.Com. (Hons.) Paper BCH 2.2 [three years (6-Semesters)] under Choice Based Credit System Programme (‘CBCS’), Non-Collegiate Women’s Education Board and School of Open Learning of University of Delhi and various Central Universities throughout India. The Present Publication is the 8th Edition (as per revised syllabus, effective from the academic session 2019-20), authored by Bhushan Kumar Goyal, with the following noteworthy features: This book is divided into two volumes: o Volume I – Text & Illustrations covers objective and theoretical questions o Volume II – Assignments covers practical questions, along-with answers of select theory questions & question papers [Thoroughly Revised] o Theory and accounting treatment has been revised as per Accounting Standards – 4 (Revised) o Companies (Amendment) Act, 2017, Act 1 of 2018 o Ministry of Corporate Affairs Notification dated 11th October, 2018 o Companies (Amendment) Act 2019 o Balance Sheets are given as per Schedule III both in questions and solutions in case of almost all illustrations o Accounting treatment as per Ind AS is also given The subject-matter is presented in a simple, systematic method along with comprehensive explanation of the concept and theories underlying Corporate Accounting. [Student-Oriented Book] This book has been developed, keeping in mind the following factors: o Interaction of the author/teacher with his/her students in the class-room o Shaped by the author/teachers experience of teaching the subject-matter at different levels o Reaction and responses of students have also been incorporated at different places in the book [Illustrations] have been given in each chapter for better understanding of the topics [Full-Coverage of Topics] Illustrations have been framed and selected very carefully to cover all aspects of the topics [Accounting Treatment in Comprehensive Manner] has been given, so that it becomes easy to solve practical problems Contents of this book are as follows: Volume I o Introduction o Issue, Forfeiture and Reissue of Shares o Issue of Rights and Bonus Shares o Employee Stock Option Plan o Underwriting of Shares and Debentures o Redemption of Preference Shares o Buy-Back of Shares o Issue and Redemption of Debentures o Financial Statements of Companies o Cash Flow Statement o Amalgamation o Internal Reconstruction o Liquidation of Companies o Accounts of Holding/Parent Companies Volume II o Theory Questions o Accounting for Share Capital and ESOP o Underwriting of Shares and Debentures o Redemption of Preference Shares o Buy Back of Shares o Issue and Redemption of Debentures o Financial Statement of Companies o Cash Flow Statement o Amalgamation o Internal Reconstruction o Liquidation of Companies o Accounts of Holding Companies o Question Papers : B.Com. (Hons.) CBCS SEM-II (May 2018) & B.Com. (Hons.) CBCS SEM-II (May 2019)
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B.Com;
Accountancy;
