Corporate Accounging Volume I: Text & Illustrations

Book Purchased Under BCOM Funds @ Rs.1,195/- with bill no: 344,dtd: 14/03/2024

Contents of this book are as follows:

Volume I
Introduction
Issue, Forfeiture and Reissue of Shares
Issue of Rights and Bonus Shares
Employee Stock Option Plan
Underwriting of Shares and Debentures
Redemption of Preference Shares
Buy-Back of Shares
Issue and Redemption of Debentures
Financial Statements of Companies
Cash Flow Statement
Valuation of Intangible Assets and Shares
Value Added Statements
Amalgamation
Internal Reconstruction
Corporate Financial Reporting
Volume II
Accounting for Share Capital and ESOP
Underwriting of Shares and Debentures
Redemption of Preference Shares
Buy-Back of Shares
Issue and Redemption of Debentures
Financial Statement of Companies
Cash Flow Statement
Valuation of Intangible Assets and Shares
Value Added Statements
Amalgamation
Internal Reconstruction
Corporate Financial Reporting
Question Papers
B.Com. (Hons.) | SEM-II | July 2023
B.Com. | SEM-II | July 2023

Description
This book is a University Grants Commission ('UGC') & Univeristy of Delhi recommended comprehensive & authentic textbook. It aims to help readers to acquire conceptual knowledge of corporate accounting systems. It also enables them to learn how to prepare the companies' financial statements. This book is divided into two volumes:

Volume I – Text & Illustrations
Volume II – Assignments
This book aims to fulfil the requirements of the following students of undergraduate courses in commerce and management:

B.Com. (Hons.) | Semester II | Paper DSC – 2.1 under the UGCF Programme as per the New Education Policy
B.Com. | Semester II | Paper DSC – 2.1 under the UGCF Programme as per the NEP
Non-Collegiate Women's Education Board (NCWEB)
School of Open Learning of the University of Delhi (SOL)
Various Central Universities throughout India
The Present Publication is the 11th Edition, authored by Bhushan Kumar Goyal, with the following noteworthy features:

[Amended & Updated]
Theory & Accounting treatment has been revised as per the following
Accounting Standards – 4 (Revised)
Companies (Amendment) Act, 2019
MCA Notification – Dated 29-03-2021
Balance Sheets have been given as per the amended Schedule III of the Companies Act, both in questions and solutions in case of illustrations
Several illustrations on Statement of Changes in Equity have also been given
Illustration on Accounting Ratios has been added
[Simple, Systematic and Comprehensive Explanation] of the concept and theories underlying Corporate Accounting
[Student-Oriented Book] This book has been developed keeping in mind the following factors:
Interaction of the author/teacher with their students in the classroom
Shaped by the author/teacher's experience of more than 39 years
Reactions and responses of students have also been incorporated at different places in the book
[Comprehensive Coverage of Accounting Treatment] has been provided so that it becomes easy to solve practical problems
[Illustrations for Better Understanding] have been given in each chapter
[Careful Selection of Illustrations] to cover all aspects of the topics

English