Corporate Accounting

Corporate Accounting by Dr S N Maheshwari, CA Sharad K Maheshwari & Dr Suneel K Maheshwari

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Book Summary:

The heartwarming response given by the readers to my books “Advanced Accountancy—Volume 1 & II”, “An Introduction to Accountancy”, “Fundamentals of Accounting”, and “Financial Accounting” has encouraged me to bring out the present book “Corporate Accounting” dealing specifically with the accounting problems concerning different types of corporations. As a matter of fact, in view of the growing importance of the corporate form of business organization, most of the universities and professional bodies have included a special paper on “Corporate Accounting” under their examination schemes. The present book “Corporate Accounting” has been written to meet exhaustively the requirements of the students preparing for the above examinations.

The audience of the Book :

This book is Useful for B.Com. ,M.Com. C.A. ,C.S. &  I.C.W.A students.

 

Key Features:

1. The whole book has been divided into three convenient sections. Each section comprises separate independent chapters dealing specifically with a particular aspect of corporate accounting.

2. The basic requirements of the relevant accounting standards issued by the Institute of Chartered Accountants of India from time to time have been incorporated at proper places in the book.

 

Table of Contents:

 

Section I: Company Accounts

1. Introductory

2. Shares and Share Capital

3. Debentures

4. Company Statutory Records

5. Company Financial Statements

6. Valuation of Goodwill and Shares

7. Acquisition of Business and Profit Prior to Incorporation

8. Internal Reconstruction

9. External Reconstruction, Amalgamation, and Absorption

10. Company Liquidation Accounts

11. Financial Reporting for Financial Institutions

12. Accounting for Financial Instruments

 

Section II: Specific Companies Accounts

1. Insurance Companies Accounts

2. Banking Companies Accounts

3. Double Account System

4. Holding Companies

5. Hotel Companies Accounts

6. Accounts of Government Companies and Statutory Corporations 

 

Section III: Management Accounting

1. Management Accounting: Nature and Scope

2. Financial Statements: Analysis and Interpretation