An UGC recommended authentic and comprehensive text book on’Corporate Accounting’ for B.Com. (Hons.) [Three years (6-Semester)CBCS Programme of Central Universities throughout India] It has been written in a systematic manner for easier understanding of the various topics. Financial Statements have been prepared as per the amended Schedule III of the Companies Act, 2013, revised Accounting Standard 4, Accounting Standard 10, Accounting Standard 26 and the guidance note issued by the ICAI. Accounting Treatment as per Ind AS is also given. A large number of illustrations have been given in each chapter for better understanding of the topics. Theory has been explained in a simple language. Accounting treatment has been given in a comprehensive manner so that it becomes easy to solve practical questions. Illustration have been framed and selected very carefully to cover all aspects of the topics. Objective and theoretical questions have been given in Volume I and practical questions have been given in Volume II. Answers of selected theory questions have also been given in Volume II. Question Papers have been given at the end of Volume II. Illustrations and practical questions cover the questions asked in the university examinations and professional courses. It is as per the revised syllabus of B.Com. (Hons.), Delhi University.