The Present Book Is An Attempt To Unfold The Complexities Of The Subject Matter In A Simple And Lucid Manner To Provide Conceptual Clarity. The Book Is Meant For B.Com. (H) Students Of Indian Universities And For The Students Appearing For Ca, Icwa, Ics Examinations. Each Topic Is Self-Contained And Provides Theoretical Exposition Followed By Illustrations Which Will Help The Students To Master The Numerical Application Of Corporate Accounting Procedures. The Book Seeks To Replace Memorisation With In-Depth Understanding And Application. The Distinguishing Feature Of The Book Is To Provide Multidimensional Illustrations For Each Topic To Enhance The Question Solving Power Of The Students With Ease And Confidence. Besides Students, This Unique Presentation On Corporate Accounting Is An Indispensable Reference Source For All Teachers, Accountants, Corporate Houses And General Readers.

Corporate Accounting is a comprehensive textbook on accounting for different types of corporate bodies, in tune with the growing importance and accounting complexities of the corporate form of business. The book is divided into three convenient sections, each comprising independent chapters dealing with a particular aspect of corporate accounting. It deals exhaustively with the course requirements of students preparing for BCom, MCom, MBA and professional examinations conducted by different institutions, such as the Institute of Chartered Accountants of India (ICAI), the Indian Institute of Bankers (IIB), the Institute of Company Secretaries of India (ICSI) and the Institute of Cost Accountants of India (ICAI)

Dr.G.Karthiyayini, Assistant Professor & Head, Department of Commerce with Accounting and Finance, KG College of Arts and Science, Coimbatore, Tamil Nadu, India. Dr.R.Kanchana, Associate Professor & Head, Department of Commerce with Professional Accounting, KG College of Arts and Science, Coimbatore, Tamil Nadu, India.

The Third Edition of this text, which is a thoroughly revised and enlarged version of Prof. V.K. Goyal’s book, Corporate Accounting, Second Edition, gives a clear analysis of the fundamental concepts of corporate accounting. Accounting for various types of companies comes under the sphere of corporate accounting. This book primarily deals with the preparation and presentation of accounts strictly in accordance with the provisions of the Indian Company Law. Organized into 11 chapters, this book, at the outset, presents provisions of the Indian Companies Act, 1956, SEBI’s guidelines, and different types of shares and modes for issue of shares. Then it goes on to give a detailed discussion on the conditions for redemption of preference shares with their sources and conversion of preference shares into equity shares. Besides, this text covers, in detail, topics such as different modes of issue and redemption of debentures, internal and external construction of companies, preparation of cash flow statement and its classification as well as the distinction between cash flow statement and fund flow statement. Finally, the book elaborates on several methods of analysis of financial statements and advantages and limitations of ratio analysis. This well-organized and student-friendly book is intended as a text for undergraduate students of commerce (B.Com. Programme/B.Com. Pass) in universities across India. In addition, it would be useful for professional courses such as CA, ICWA and CS. Key Features Covers concepts and principles of corporate accounting in a comprehensive manner. Includes 300 worked-out examples to illustrate the concepts discussed. Provides 250 unsolved problems in a graded manner for the benefit of students.