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Corporate Accounting is an important subject in the B.Com syllabus and helps students understand accounting practices followed by companies. This book has been prepared as per the prescribed syllabus with the objective of explaining concepts in a simple, clear, and student-friendly manner.
Chapter 1: Accounting Standards (AS 4, AS 5 and AS 29) explains contingencies, events occurring after the balance sheet date, prior period items, changes in accounting policies, and provisions with emphasis on proper recognition and disclosure.
Chapter 2: Accounting for Buy Back of Shares covers provisions relating to buy back, calculation of the maximum number of shares, and accounting treatment with simple examples.
Chapter 3: Issue of Bonus Shares explains the meaning, conditions, and accounting entries for bonus issues, including conversion of partly paid shares into fully paid shares.
Chapter 4: Redemption of Preference Shares discusses statutory requirements, procedure of redemption, accounting entries, and balance sheet disclosure.
Chapter 5: Valuation of Shares explains the concept, need, and important methods of valuation such as Net Assets, Yield, and Fair Value methods.
Chapter 6: Final Accounts of Limited Company deals with the concept, objectives, and preparation of final accounts of joint stock companies as per statutory requirements.
