• Introductory: Accounting Principles and Standards
Section-1: General Company Accounts
1. The Joint Stock Company, 2. Shares and Share Capital, 3. Debentures, 4. Company Financial Statements, 5. Acquisition of Business and Profit Prior to Incorporation, 6. Cash Flow Statement, 7. Financial Statements: Analysis, 8. Computers and Accounting
Section-2: Specific Corporate Accounting Problems
1. Valuation of Goodwill and Shares, 2. Internal Reconstruction, 3. External Reconstruction, Amalgamation and Absorption, 4. Company Liquidation Accounts, 5. Financial Reporting for Financial Institutions
Section-3: Specific Companies Accounts
1. Holding Companies, 2. Banking Companies Accounts, 3. Insurance Companies Accounts, 4. Accounts of Electricity Companies
• Adopts a step-by-step approach beginning with an Introduction to Accounting Standards, both national and international, to the preparation of financial statements of a corporate enterprise.
• Presents the subject matter as per the requirements of the Companies Act 2013 and other statutory laws applicable to corporates, as amended to date.
• Explains lucidly specific provisions applicable to complex topics like amalgamation and merger of companies along with the specific requirements of the relevant Accounting Standard(s).
• Focuses on peculiar accounting provisions of specific laws applicable to banking, insurance and electricity companies.
• Makes one understand and learn accounting on computers in a simple and illustrative manner.
• Incorporates a large number of solved Illustrations, unsolved Questions and Problems along with an up-to-date text.