Taxmann Corporate Accounting (Set of 2 Volumes) – BCom (Hons) by Bhushan Kumar Goyal under CBCS – 9th Edition March 2022

This book is a University Grants Commission (‘UGC’) recommended, comprehensive & authentic textbook.

This book aims to fulfil the requirement of the following students of undergraduate courses in commerce and management:

• B.Com. (Hons.) Semester II, Paper BCH 2.2 [Three Years (6-Semester)] under Choice Based Credit System Programme (CBCS)
• Non-Collegiate Women’s Education Board (NCWEB)
• School of Open Learning of the University of Delhi (SOL)
• Various Central Universities throughout India

The Present Publication is the 9^th Edition, authored by Bhushan Kumar Goyal, with the following noteworthy features:

• As per the revised syllabus of B.Com. (Hons.) Delhi University
• [Amended & Updated]
  • Theory & Accounting treatment has been revised as per the following
    • Accounting Standards – 4 (Revised)
    • Companies (Amendment) Act, 2017
    • MCA Notification – Dated 11-10-2018
    • Companies (Amendment) Act, 2019
  • Balance Sheets have been given as per the amended Schedule III of the Companies Act, both in questions and solutions in case of illustrations
• This book is divided into two volumes:
  • Volume I – Text & Illustrations
  • Volume II – Assignments
• [Simple, Systematic and Comprehensive Explanation] of the concept and theories underlying Corporate Accounting
• [Student-Oriented Book] This book has been developed keeping in mind the following factors:
  • Interaction of the author/teacher with their students in the classroom
  • Shaped by the author/teacher’s experience of more than 39 years
  • Reactions and responses of students have also been incorporated at different places in the book
• [Comprehensive Coverage of Accounting Treatment] has been provided so that it becomes easy to solve practical problems
• [Illustrations for Better Understanding] have been given in each chapter
• [Careful Selection of Illustrations] to cover all aspects of the topics
• [Questions on Banking Companies] have been solved as per the latest RBI Guidelines

Contents of this book are as follows:

• Volume I
  • Introduction
  • Issue, Forfeiture and Reissue of Shares
  • Issue of Rights and Bonus Shares
  • Employee Stock Option Plan
  • Underwriting of Shares and Debentures
  • Redemption of Preference Shares
  • Buy-Back of Shares
  • Issue and Redemption of Debentures
  • Financial Statements of Companies
  • Cash Flow Statement
  • Amalgamation
  • Internal Reconstruction
  • Liquidation of Companies
  • Accounts of Holding/Parent Companies
• Volume II
  • Theory Questions
  • Accounting for Share Capital and ESOP
  • Underwriting of Shares and Debentures
  • Redemption of Preference Shares
  • Buy-Back of Shares
  • Issue and Redemption of Debentures
  • Financial Statement of Companies
  • Cash Flow Statement
  • Amalgamation
  • Internal Reconstruction
  • Liquidation of Companies
  • Accounts of Holding Companies
  • Question Papers
    • B.Com. CBCS SEM-IV (May 2018)
    • B.Com. CBCS SEM-IV (May 2019)