Buy Financial and Corporate Accounting of Bihar Universities for B.Com. and M.Com. Classes and also very helpful for the students preparing for various competitive and professional examinations.

वित्तीय एवं निगमीय लेखांकन Financial and Corporate Accounting

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According to New Syllabus of Bihar Universities for B.Com. and M.Com. Classes and also very helpful for the students preparing for various competitive and professional examinations.

Book Code : 7174

ISBN : 978-93-81865-78-1

Language : Hindi

Edition : Latest

Availability : In Stock

Authors : Dr. S. K. Singh

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Book Content

Content 

Section 'A' : Financial Accounting

1. Accounting—Meaning and Scope, 2. Accounting Principles : Concepts and Conventions, 3. Branch Accounts, 4. Royalty Accounts, 5. Hire Purchase System, 6. Instalment Payment System, 7. Depreciation, 8. Partnership Accounts—Basic Concepts and Final Accounts, 9. Partnership Accounts—Goodwill and Admission of a Partner, 10. Retirement and Death of a Partner, 11. Dissolution of a Partnership Firm—1, 12. Dissolution of a Partnership Firm—2 (Insolvency of Partner)

Section 'B' : Corporate Accounting

1. Issue, Forfeiture and Reissue of Shares, 2. Redemption of Preference Shares, 3. Issue of Debentures, 4. Redemption of Debentures, 5. Final Accounts of Companies, 6. Accounts of Liquidation of a Company (Voluntary Liquidation Only), 7. Accounting for Amalgamation of Companies as per A.S.-14, 8. Accounting for Reconstruction of a Company, 9. Holding and Subsidiary Companies : Preparation of Consolidated Balance Sheet.

SYLLABUS

FINANCIAL AND CORPORATE ACCOUNTING

Unit I     Introduction—Meaning and Scope of Accounting, Accounting Cycle, Objectives of Accounting, Branches of Accounting, Principles of Accounting.

Unit II   Special Accounting Areas—Branch Accounts, Royalty Accounting, Hire Purchase and Instalment Purchase System, Depreciation Accounting.

Unit III  Partnership Accounts—Basics, Dissolution of Partnership Firms, Accounting Entries, Insolvency of Partner(s) including Garner Vs. Murray Case Decisions.

Unit IV  Basic of Corporate Accounting—Issue, Forfeiture and Re-Issue of Shares, Redemption of Preference Shares, Issue and Redemption of Debentures.

Unit V   Core Issues of Corporate Accounting—Final Accounts, Amalgamation as per AS-14 and Reconstruction, Consolidated Balance Sheet of Holding Company, Accounting for Winding-up of a Company (Voluntary Only).

Book Details
  • Author/Authors : Dr. S. K. Singh
  • Class : General
  • Page No. : 1224
  • Year : 2024
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