Description
Taxmann Publications Corporate Accounting (Set Of 2 Volumes) B.Com (Hons) by Bhushan Kumar Goyal
This book is a University Grants Commission (‘UGC’) & University of Delhi recommended, comprehensive & authentic text book on ‘Corporate Accounting’.
This book aims to fulfill the requirement of students of undergraduate courses in commerce and management, particularly the B.Com. (Hons.) Paper BCH 2.2 [three years (6-Semesters)] under Choice Based Credit System Programme (‘CBCS’), Non-Collegiate Women’s Education Board and School of Open Learning of University of Delhi and various Central Universities throughout India.
The Present Publication is the 8th Edition (as per revised syllabus, effective from the academic session 2019-20), authored by Bhushan Kumar Goyal, with the following noteworthy features:
This book is divided into two volumes:
Volume I – Text & Illustrations covers objective and theoretical questions
Volume II – Assignments covers practical questions, along-with answers of select theory questions & question papers
[Thoroughly Revised]
Theory and accounting treatment has been revised as per Accounting Standards – 4 (Revised)
Companies (Amendment) Act, 2017, Act 1 of 2018
Ministry of Corporate Affairs Notification dated 11th October, 2018
Companies (Amendment) Act 2019
Balance Sheets are given as per Schedule III both in questions and solutions in case of almost all illustrations
Accounting treatment as per Ind AS is also given
The subject-matter is presented in a simple, systematic method along with 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 his/her students in the class-room
Shaped by the author/teachers experience of teaching the subject-matter at different levels
Reaction and responses of students have also been incorporated at different places in the book
[Illustrations] have been given in each chapter for better understanding of the topics
[Full-Coverage of Topics] Illustrations have been framed and selected very carefully to cover all aspects of the topics
[Accounting Treatment in Comprehensive Manner] has been given, so that it becomes easy to solve practical problems
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
Amalgamation
Internal Reconstruction
Liquidation of Companies
Accounts of Holding/Parent Companies
Volume II
Theory Questions
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
Amalgamation
Internal Reconstruction
Liquidation of Companies
Accounts of Holding Companies
Question Papers
B.Com. (Hons.) CBCS SEM-II (May 2018)
B.Com. (Hons.) CBCS SEM-II (May 2019)
About the author
Bhushan Kumar Goyal
Bhushan Kumar Goyal is an Associate Professor of Shri Ram College of Commerce, University of Delhi, Delhi. He did his B.Com (H) and M.Com from Shri Ram College of Commerce. Thereafter, he completed LL.B from University of Delhi.
He has been teaching Accounting for more than 39 years in Shri Ram College of Commerce. He has been visiting faculty at the Institute of Chartered Accountants of India and Institute of Company Secretaries of India.
He has also authored books namely :
Financial Accounting
Financial Accounting & Auditing
Basic Financial Accounting
Basic Corporate Accounting
Problem and Solutions in Financial Accounting
Business Laws