Corporate Accounting
Chapter-1: Introduction and Issue of Shares
Chapter-2: Accounting for Bonus and Right Issue
Chapter-3: Employee Stock Option Scheme/Plan
Chapter-4: Buy Back of Shares
Chapter-5: Redemption of Preference Shares
Chapter-6: Issue of Debentures
Chapter-7: Redemption of Debentures
Chapter-8: Company Final Accounts
Chapter-9: Valuation of Goodwill and Shares
Chapter-10: Amalgamation
Chapter-11: Capital Reduction and Internal Reconstruction
Chapter-12: Holding Company
Chapter-13: Underwriting of Shares and Debentures
Chapter-14: Profit or Loss Prior to Incorporation
Chapter-15: Liquidation of Companies
Chapter-16: Banking Companies
Chapter-17: Investment Accounts
Chapter-18: Conceptual Framework
Chapter-19: Introduction to Accounting Standards
Chapter-20: Ratio Analysis
Chapter-21: Cash Flow Statement
Chapter-22: Fund Flow Statement
Overview
‘Corporate Accounting 2e’ has been designed for various undergraduate and postgraduate students, besides being equally useful for the professional aspirants. It presents the core concepts of corporate accounting in a lucid and easy-to-understand language. The book has been thoroughly revised as per Schedule III of ‘The Companies Act, 2013’ along with the related rules of 2014 and 2015. An in-depth explanation of the theoretical concepts supplemented by real-life situations and visual aids aims to make learning effective and enhances readers’ understanding of the subject. It strikes a right balance between the theoretical and practical part with over 500 illustrations and step-by-step working notes. The typology of questions embraces all types of questions asked in different universities and professional examinations.
Key Features
• Specially designed for undergraduate, postgraduate and professional examinations
• Thoroughly revised with strict adherence to ‘The Companies Act, 2013’ and related rules (Rules, 2014 and 2015)
• One of the UGC recommended books as base textbook for CBCS curriculum
• An Ultimate title for A-to-Z topics of Corporate Accounting (no need of side books)
• There is a lack of proper textbook in the market of Corporate Accounting, which covers 2014 and 2015 in addition to Companies Act, 2013—One of our important USPs
• In-depth explanation to the Accounting Standards supplemented with adequate illustrations and real-life examples (In general, textbooks merely produce the Accounting Standards from ICAI and Ministry of Corporate Affairs website, but our title has provided a detailed explanation to all Accounting Standards AS-1 to AS-31 in simple language and each supplemented by examples. This is helpful not only for students but also for faculties.
• Powered by rich pedagogical features- Key Points to Remember, Step-by-step Working Notes, MCQs, Diagrammatic explanation, etc.
• Includes questions from latest examinations conducted by ICAI, ICSI, ICWA and other reputed institutions
• New to edition- Employees Stock Options, Conceptual Framework and Reconstruction
