Description
Taxmann Corporate Accounting-UGCF, NEP edition 2025 by Bhushan Kumar Goyal
This comprehensive textbook is tailored for B.Com. (Hons.) and B.Com. students under the Undergraduate Curriculum Framework (UGCF) and National Education Policy (NEP). It covers the latest provisions of the Companies Act, 2013, updated Accounting Standards, and Ind AS, providing a thorough understanding of corporate accounting systems.
The book features systematically organised chapters, simplified explanations, and extensive illustrations to enhance conceptual clarity and practical application. It includes assignments, objective questions, and recent university examination papers to ensure exam readiness and practical proficiency. Additionally, it guides readers in preparing company financial statements effectively.
This textbook is divided into two volumes for comprehensive coverage:
Volume I – Text & Illustrations
Volume II – Assignments
This book fulfils the requirements of undergraduate students pursuing commerce and management courses, including:
B.Com. (Hons.) | Semester II | Paper DSC – 2.1 under UGCF (as per NEP)
B.Com. | Semester II | Paper DSC – 2.1 under UGCF (as per NEP)
Students of the Non-Collegiate Women's Education Board (NCWEB)
Students of the School of Open Learning (SOL), University of Delhi
Students from Central Universities across India
The Present Publication is the 12th Edition (based on NEP), authored by Bhushan Kumar Goyal, with the following noteworthy features:
[Up-to-Date Content] Incorporates the latest provisions of the Companies Act, 2013, including the amended Schedule III, key Accounting Standards (e.g., AS 4, AS 10, AS 26), and relevant Guidance Notes issued by the Institute of Chartered Accountants of India (ICAI). It also features accounting treatments aligned with Ind AS, ensuring a contemporary understanding of corporate accounting practices
[Practical and Exam-Oriented Approach]
Covers a wide range of illustrations, objective questions, and practical problems, helping students grasp concepts through hands-on practice
Assignments and additional exercises ensure reinforcement of theoretical learning and application-based problem-solving
Includes recent examination papers (July 2023 and May 2024) to familiarise students with real-world exam patterns and expectations
[Simplified Presentation]
Topics are presented systematically, making even complex concepts easy to understand
Financial statements and solutions follow the prescribed format, ensuring academic accuracy and practical relevance
Written in clear, concise language for effortless comprehension, making it ideal for undergraduate students at all levels
[Thorough Coverage]
Focuses on the nuances of corporate accounting with a mix of theoretical and practical aspects, addressing the requirements of both academic syllabi and professional standards
Chapters are enriched with learning aids, summary points, and key terms to support revision and preparation
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
Valuation of Intangible Assets and Shares
Value Added Statements
Amalgamation
Internal Reconstruction
Corporate Financial Reporting
Topic-wise Additional Illustrations
Volume II
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
Valuation of Intangible Assets and Shares
Value Added Statements
Amalgamation
Internal Reconstruction
Corporate Financial Reporting
Question Papers
B.Com. (Hons.) | SEM-II | July 2023
B.Com. | SEM-II | July 2023
B.Com. (Hons.) | SEM-II | May 2024