This book is a University Grants Commission (‘UGC’) recommended, comprehensive & authentic text book on ‘Basic Corporate Accounting’. This book aims to fulfill the requirement of students of undergraduate courses in commerce and management, particularly the 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 and School of Open Learning of University of Delhi and various Central Universities throughout India. The Present Publication is the 6th Edition, authored by Bhushan Kumar Goyal, with the following noteworthy features: This book is divided into two volumes: o Volume I – Text & Illustrations as per Companies Act, 2013, Accounting Standards, and prescribed format of Balance Sheet in questions as well as solutions o Volume II – Assignments along-with Theory, Practical, and Previous Year Questions with Answers