Corporate Accounting - II

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This book is intended for undergraduate students, academicians, businessmen, and accounting practitioners, keeping in view the framework of the National Education Policy (NEP) 2020. It is prepared in accordance with...

Name : Corporate Accounting - II
Vendor : Prashant Publication
Type : S.Y.B.Com. | Sem - IV
Manufacturing : February 2026
Barcode : 9789377762452

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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 is intended for undergraduate students, academicians, businessmen, and accounting practitioners, keeping in view the framework of the National Education Policy (NEP) 2020. It is prepared in accordance with the revised syllabus of Corporate Accounting–II, S.Y.B.Com of Savitribai Phule Pune University (2025). At the same time, it will also be useful to students and teachers of financial and corporate accounting across various universities in India.
All the chapters in this book are explained in simple, lucid, and detailed language, with adequate theory and practical illustrations under each topic, so that students may understand advanced accounting concepts in an easy manner. The book aims not only to strengthen fundamental knowledge but also to highlight the importance and recent issues in corporate accounting.
The book is organized into four chapters:
1. External Reconstruction, Amalgamation and Absorption
2. Holding Companies
3. Banking Companies Accounts
4. Accounting Ratios Analysis
To facilitate better learning, we have included a variety of illustrative problems solved using simple and comprehensible methods.

1. External Reconstruction, Amalgamation and Absorption............7
1.1 AS-14: Accounting for Amalgamations and Ind AS-103: Business Combinations
1.2 Meaning of External Reconstruction, Amalgamation and bsorption, and Difference between External Reconstruction, Amalgamation and Absorption
1.3 Vendor and Purchasing Companies
1.4 Purchase Consideration: Meaning and Methods of Calculation
1.5 Dissenting Shareholders, Inter-Company Owings, Unrealised Profit, and Inter-Company Investments
1.6 Accounting Entries in the books of Vendor Company and Purchasing Company and Preparation of Ledger Accounts
1.7 Preparation of Balance Sheet as per Part-I of Schedule-III after External Reconstruction, Amalgamation and Absorption
● Exercise

2. Holding Companies..................................140
2.1 Introduction
2.2 Meaning & Definition – Holding Company, Subsidiary Company, Fully Owned Subsidiary and Partially Owned Subsidiary
2.3 Advantages / Merits of holding company
2.4 Disadvantages / Demerit of holding company
2.5 AS-21: Consolidated financial statements
2.6 Ind AS- 110: Consolidated financial statements
2.7 Difference Between AS-21 and Ind AS-110
2.8 Preparation of Consolidated Balance Sheet as per Part-I of Schedule -III: Capital Profit, Revenue Profit, Cost of Control, Minority Interest, Inter Company adjustment, Unrealized Profit, Revaluation of Assets & Liabilities, Preparation of Consolidated Financial Statement of Holding Company with one Subsidiary Company)
2.9 Solved Problems
● Exercise

3. Banking Companies Accounts.............................215
3.1 Meaning & Definition of Banking
3.2 Scope of Banking Business
3.3 Legal Requirements / Provisions
3.4 Preparation of Financial Statement of Banking Company in Form -A and Form B of Schedule -III of the Banking Regulation Act.
• Balance Sheet
• Profit and Loss
Account
• Schedule
3.5 Important Treatment
3.6 Significant Accounting Policies for Banking Sector
3.7 Illustrations
● Exercise

4. Accounting for Ratios Analysis.......................306
4.1 Introduction
4.2 Meaning of Ratio Analysis
4.3 Objectives of Ratio Analysis
4.4 Advantages of Ratio Analysis
4.5 Limitations of Ratio Analysis
4.6 Nature of Ratio analysis
4.7 Sources of Ratio Analysis from Financial Data
4.8 Types of Ratios: Traditional Classification and Functional Classification (Profitability Ratio, Turnover Ratio & Financial Ratio)
4.9 Important Ratios
4.10 Formulas of Various Ratio
4.11 Practical Examples on Ratio Analysis
● Exercise