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This new and updated edition has been developed keeping in view some of the major changes brought about in the field of accounting recently - Schedule VI of Companies Act, 1956; RBI guidelines regarding non-performing assets of banking companies, etc. Thoroughly revised with special focus on Reconstruction, Amalgamation, Branch Accounts, and Financial Statements for Banking Companies, it continues to focus on the requirements of the CA aspirants as per latest examination trends.
Comprehensively revised book with all the chapters revised as per Schedule VI with special focus on Reconstruction, Amalgamation, Branch Accounts, and Financial Statements for Banking Companies etc.
Chapter on Accounting Standards thoroughly revised discusses in detail all the AS required by the IPCC students.
AS integration relevant section of accounting standards have been integrated with the development of concepts.
Rich in features with a step by step approach
Table of Contents
Chapter 1 Conceptual Frame Work
Chapter 2 Accounting Standard
Chapter 3 Dissolution of Partnership Firms
Chapter 4 Amalgamation of Firms
Chapter 5 Conversion to a Company and Sale to a Company
Chapter 6 Accounting for Bonus Issue and ESOP
Chapter 7 Buy Back of Shares
Chapter 8 Underwriting of Shares and Debentures
Chapter 9 Redemption of Debentures
Chapter 10 Amalgamation (Advanced)
Chapter 11 Reconstruction (Advanced)
Chapter 12 Liquidation of Companies
Chapter 13 Financial Statements of Banking Companies
Chapter 14 Financial Statements of Insurance Companies
Chapter 15 Financial Statements of Electricity Companies
Chapter 16 Departmental Accounts
Chapter 17 Branch Accounts