Description
Taxmann Basic Corporate A/C (B Com Pass) 2023 by Bhushan Kumar Goyal
This book is a University Grants Commission (‘UGC’) recommended, comprehensive & authentic textbook.This book aims to fulfil the requirement of the following students of undergraduate courses in commerce and management:B.Com. Semester IV, Paper BC 4.2 [Three Years (6-Semester)] under Choice Based Credit System Programme (CBCS)Non-Collegiate Women’s Education Board (NCWEB)School of Open Learning (SOL) of University of DelhiVarious Central Universities throughout IndiaThe Present Publication is the 8th Edition, authored by Bhushan Kumar Goyal, with the following noteworthy features:This book is divided into two volumes:[Volume I – Text & Illustrations] Accounting Treatment as per Companies Act, 2013, and Accounting StandardsPrescribed format of Balance Sheet in questions as well as solutions[Volume II – Assignments] incorporating the following:Theory Questions with AnswersPractical QuestionsPrevious Year Questions Papers[Thoroughly Revised] as per the following:Theory and accounting treatment has been revised as per Accounting Standards – 4 (Revised)Companies (Amendment) Act, 2017Ministry of Corporate Affairs Notification dated 11th October, 2018Companies (Amendment) Act, 2021[Simple, Systematic and Comprehensive Explanation] of the concept and theories underlying Basic Corporate Accounting[Financial Statements] have been prepared as per the following:Schedule III of the Companies Act, 2013Revised Accounting Standard 4[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[Illustrations & Practical Questions] cover the questions asked in the university examinations and professional courses[Student-Oriented Book] This book has been developed, keeping in mind the following factors:Interaction of the author/teacher with their students in the classroomShaped by the author/teacher experience of more than 39 yearsReaction and responses of students have also been incorporated at different places in the bookContents of this book are as follows:Volume IIntroductionIssue, Forfeiture and Reissue of SharesIssue of Rights and Bonus SharesEmployee Stock Option PlanRedemption of Preference SharesBuy-Back of SharesIssue and Redemption of DebenturesFinancial Statements of CompaniesCash Flow StatementAmalgamationInternal ReconstructionAccounts of Holding/Parent CompaniesVolume IITheory QuestionsAccounting for Share CapitalEmployee Stock Option PlanRedemption of Preference SharesBuy-Back of SharesIssue and Redemption of DebenturesFinancial Statement of CompaniesCash Flow StatementAmalgamationInternal ReconstructionBanking CompaniesAccounts of Holding CompaniesQuestion Papers, includingB.Com. CBCS SEM-IV (May 2022)