The 14th Revised Edition of the book "Corporate Accounting" includes the provision of the Companies Act, 2013, SEBI rules and regulations and Accounting Standards, wherever applicable. The whole book has been updated and corrections made wherever required. Theory and accounting treatment has been revised as per Accounting Standards – 4 (Revised) and Companies (Amendment) Act, 2019.
Each aspect of a chapter has been discussed in detail in order to meet the requirements of the syllabus prescribed by different universities and professional institutes.
Salient Features of the Book
The following features are worth nothing in the present text:
• The illustrations and assignment material has been made to conform to the requirements of Schedule III of the Companies Act, 2013. The relevant problems/ solutions has also been revised.
• The revised revision of Paragraph 14 of Accounting Standards — 4 concerning Financial Statements regarding Proposed final dividend has been incorporated at relevant pages and the illustrations amended accordingly.
• The relevant provisions of Ind AS — 7: Statements of Cash Flows dealing with Bank Overdraft and Proposed Dividend have also been taken care of in this book.
• In the chapter of Redemption of Debentures, the treatment of interest on Debenture Redemption Funds Investments or Profit (or Loss) on the sale of DRFI have been also summerised in the chapter.
• All chapters have been revised and udapted. Problem of each chapter have been suitably graded and edited to include questions of topical interest. We are confident that the book in its revised form will be more useful for B.Com (Pass and Hons.), M.Com, M.B.A., C.A., I.P.C.E, C.A.(Final), I.C.M.A. (Stage II) and Company Secretaries (Executive Programme) Examinations.
1. An Introduction to Joint Stock Company
2. Share Capital (Issue, Forfeiture and Re-Issue of Forfeited Share)
3. Company Accounts (Redeemable Preference Shares)
4. Debentures (Issue and Redemption)
5. Final Accounts of Companies
6. Valuation of Goodwill and Shares
7. Amalgamation, Absorption and External Reconstructions
8. Alteration of Share Capital and Internal Reconstruction
9. Company Accounts — Liquidation
10. Company Accounts — Acquisition of Business Profit Prior to Incorporation and Statutory Report
11. Cash Flow Statement
12. Accounting for Banking Companies
13. Accounting for Insurance Companies
14. Accounts of Holding Companies
University Exam Papers
14th Revised Edition 2021