| This
book is a University Grants Commission (‘UGC’) recommended, comprehensive
& authentic textbook. This book aims to fulfil the requirement of the following students of undergraduate courses in commerce and management: B.Com. Semester IV, Paper BC 4.2 [Three Years (6-Semester)] under Choice Based Credit System Programme (CBCS) Non-Collegiate Women’s Education Board (NCWEB) School of Open Learning (SOL) of University of Delhi Various Central Universities throughout India The Present Publication is the 8th Edition, authored by Bhushan Kumar Goyal, with the following noteworthy features: This book is divided into two volumes: [Volume I – Text & Illustrations] Accounting Treatment as per Companies Act, 2013, and Accounting Standards Prescribed format of Balance Sheet in questions as well as solutions [Volume II – Assignments] incorporating the following: Theory Questions with Answers Practical Questions Previous Year Questions Papers [Thoroughly Revised] as per the following: Theory and accounting treatment has been revised as per Accounting Standards – 4 (Revised) Companies (Amendment) Act, 2017 Ministry of Corporate Affairs Notification dated 11th October, 2018 Companies (Amendment) Act, 2021 [Simple, Systematic and Comprehensive Explanation] of the concept and theories underlying Basic Corporate Accounting [Financial Statements] have been prepared as per the following: Schedule III of the Companies Act, 2013 Revised Accounting Standard 4 [Comprehensive Coverage of Accounting Treatment] has been provided, so that it becomes easy to solve practical problems [Illustrations for Better Understanding] have been given in each chapter [Careful Selection of Illustrations] to cover all aspects of the topics [Illustrations & Practical Questions] cover the questions asked in the university examinations and professional courses [Student-Oriented Book] This book has been developed, keeping in mind the following factors: Interaction of the author/teacher with their students in the classroom Shaped by the author/teacher experience of more than 39 years Reaction and responses of students have also been incorporated at different places in the book Contents of this book are as follows: Volume I Introduction Issue, Forfeiture and Reissue of Shares Issue of Rights and Bonus Shares Employee Stock Option Plan Redemption of Preference Shares Buy-Back of Shares Issue and Redemption of Debentures Financial Statements of Companies Cash Flow Statement Amalgamation Internal Reconstruction Accounts of Holding/Parent Companies Volume II Theory Questions Accounting for Share Capital Employee Stock Option Plan Redemption of Preference Shares Buy-Back of Shares Issue and Redemption of Debentures Financial Statement of Companies Cash Flow Statement Amalgamation Internal Reconstruction Banking Companies Accounts of Holding Companies Question Papers, including B.Com. CBCS SEM-IV (May 2022) |
