- It attempts to meet the varied requirements at different levels and yet it is a unified whole and the discussion flows logically from one chapter to the next.
- In all chapters after starting with the explanation of elementaries of a topic, the complexities of the advanced problems have been explained and solved in a lucid manner.
- At many places explanatory notes and alternative solutions have been given to widen the reader's horizon.
- All problems have been carefully graded and very difficult ones marked with asterisk.
Volume II : Total Solved Illustrations 494, Exercises 733, Pages 1426
Section IV–Company Accounts
- Share Capital
- Redeemable Preference Shares
- Acquisition of business
- Final Statements: Valuation of Goodwill and Shares
- Absorption and External Reconstruction
- Alteration of share capital and internal reconstruction
- Corporate Financial Reporting
- Consolidated Financial Statements.
Section V– Accounting for Specialized Types of Business
- Bank Accounts
- Insurance Company Accounts
- Accounts of Electricity Companies.
Section VI–Financial Statement Analysis
- Human Resource Accounting
- Inflation Accounting
- Value Added Statement
- Corporate Social Reporting
- Segment Reporting
- Valuation of Business
- Assignment Material.
17th Revised Edition