Corporate Accounting - I

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This book to students of Commerce, respected faculties and the readers. This book is projected for undergraduate level students, businessmen and accounting practitioners. This book is designed in fulfillment of revised...

Name : Corporate Accounting - I
Vendor : Prashant Publication
Type : S.Y.B.Com. | Sem - III
Barcode : 9789389501773

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INTERNATIONAL	XS	S	M	L	XL	XXL	XXXL
EUROPE	32	34	36	38	40	42	44
US	0	2	4	6	8	10	12
CHEST FIT (INCHES)	28"	30"	32"	34"	36"	38"	40"
CHEST FIT (CM)	716	76	81	86	91.5	96.5	101.1
WAIST FIR (INCHES)	21"	23"	25"	27"	29"	31"	33"
WAIST FIR (CM)	53.5	58.5	63.5	68.5	74	79	84
HIPS FIR (INCHES)	33"	34"	36"	38"	40"	42"	44"
HIPS FIR (CM)	81.5	86.5	91.5	96.5	101	106.5	111.5
SKORT LENGTHS (SM)	36.5	38	39.5	41	42.5	44	45.5

This book to students of Commerce, respected faculties and the readers. This book is projected for undergraduate level students, businessmen and accounting practitioners. This book is designed in fulfillment of revised syllabus of Corporate Accounting S.Y.B.Com of Savitribai Phule Pune University, Pune 2020. This book is also proficient and useful to students and faculties of Corporate Accounting from other Universities in India. All chapters are discussed in detailed, simple and lucid language which will help to students for their study of the corporate accounting in easy manner. Adequate and explicable theory and practical illustrations are given under each topic. Our book aims to assist readers concerning about importance and recent issues of Corporate Accounting. The present book is organized in the four basic chapters as Accounting Standards, Company Final Account, Profit Prior to Acquisition and Valuation of Shares.
Overall, we hope that this book will be beneficial to all readers including students, faculties,
professionals, businessmen and accounting practitioners.

1. Accounting Standards....................................... 07
1.1 Introduction
1.2 AS-5: Net Profit or Loss for the Period, Prior Period Items and
Changes in Accounting Policies
1.3 AS 10: Property, Plant and Equipment
1.4 AS 14: Accounting for Amalgamation
1.5 AS 21: Consolidated Financial Statements:
1.6 Exercises

2. Profit Prior to Incorporation ............................... 38
2.1 Introduction
2.2 Important Dates
2.3 Important Concepts
2.4 Basis of Allocation
2.5 Format of Statement of Profit Prior to and Post Incorporation
2.6 Illustrations

3. Company Final Account..................................... 84
3.1 Introduction
3.2 Meaning of Company
3.3 Company Final Account
3.3.1 Accounting Treatment :
A. Preparation of Balance Sheet
B. Preparation of Statement of Profit or Loss
C. Preparation of Notes
3.3.2 Important terms / Adjustments
3.4 Illustrations of Statement of Profit and Loss only
3.5 Illustrations with Balance Sheet

4. Valuation of Shares .......................................... 197
4.1 Introduction
4.2 Valuation of Shares
4.3 Need of Valuation of Shares
4.4 Factors affecting valuation of shares
4.5 Methods of valuation of shares
4.5.1 Intrinsic Value Method
4.5.2 Yield Value Method
4.5.3 Fair Value Method
4.6 Illustrations