Section-1: Company Accounts
• Introductory • Shares and Share Capital • Debentures • Company Statutory Records • Company Financial Statements • Valuation of Goodwill and Shares • Acquisition of Business and Profit Prior to Incorporation • Internal Reconstruction • External Reconstruction, Amalgamation and Absorption • Company Liquidation Accounts • Financial Reporting for Financial Institutions • Accounting for Financial Instruments
Section-2: Specific Companies Accounts
• Insurance Companies Accounts • Banking Companies Accounts • Double Account System (Including Accounts of Electricity Companies) • Holding Companies • Hotel Companies Accounts • Accounts of Government Companies and Statutory Corporations
Section-3: Management Accounting
• Management Accounting: Nature and Scope • Financial Statements: Analysis and Interpretation • Funds Flow Statement • Cash Flow Statement • Accounting for Price Level Changes • Valuation of Assets • Human Resource Accounting: Cash Flow Statement • Social Cost Benefit Analysis • Recent Developments in Accounting
Appendices:
I: Present Value of Rs. 1
II: Present Value of Rs. 1 Received Annually for N Years
III: Periodic Deposit Which Will Amount to Rs. 1
IV: Periodic Payment Required to Amortize Rs. 1 and Interest
V: The Compound Value of an Annuity of Rs. 1
VI: Schedule II
• Overhauled as per the Company Law 2013
• Solutions for Illustrative examples reworked in accordance with the new Company Law.
• More than 350 such illustrations
• More than 350 Objective type questions, 200 Essay types and 320 Practical problems
• Answers provided for all Practical problems
• Questions from recent examinations from renowned universities.
• Enactment of the Companies Act, 2013 and introduction of new schedules, particularly Schedule II and Schedule III concerning Depreciation and Financial Statements, respectively.
• Notification of 40 Indian Accounting Standards (Ind AS) by MCA for IFRS convergence in India.
• Replacement of AS 6: Depreciation Accounting with AS 10: Fixed Assets by AS 10: Property, Plant and Equipment.
• Enactment of Insolvency and Bankruptcy Code 2016 and Banking Regulation (Amendment) Act 2017.
• Enactment of the Finance Act, 2017 and introduction of Goods and Services Tax (GST).
• Concept of Component Accounting in the chapter "Recent Developments in Accounting".
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