Fundamentals of Corporate Accounting (As per CBCS)

Fundamentals of Corporate Accounting (As per CBCS)

Authors : Dr S N Maheshwari, CA Sharad K Maheshwari & Dr Suneel K Maheshwari

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About the Author

Dr S N Maheshwari :-
He is presently Professor Emeritus & Academic Advisor, Delhi Institute of Advanced Studies, Delhi. He is also the Chairman, Indian Society of Accounting and Management, New Delhi. During his long and varied career, he worked as Director General, Delhi Institute of Advanced Studies; Principal, Hindu College, University of Delhi; Professor and Dean, Faculty of Commerce and Business Management, Goa University; Director, Institute of Management Science and Productivity Research, New Delhi; Director (Academic), BLS Institute of Management, Mohan Nagar; Vice-Principal, Shri Ram College of Commerce, University of Delhi; and Principal, Staff Training College, New Bank of India, Chandigarh. Dr S N Maheshwari has more than five decades of experience in teaching students of BCom, BBA, MCom, MBA, CA, CS and CMA. He has authored around 150 books/monographs and participated in several national and international seminars.


CA Sharad K Maheshwari :-
He is a highly qualified business professional with more than 20 years of experience at senior management positions. He is an accomplished Chartered Accountant, a Cost & Management Accountant, a Company Secretary, a CPA from Australia and a CMA from USA. Mr Sharad is a Fellow Member of the Institute of Chartered Accountants of India, Associate Member of the Institute of Cost Accountants of India and Associate Member of the Institute of Company Secretaries of India. He is currently practising as a Chartered Accountant at Gurugram, Haryana. Prior to this he provided his services as General Manager, Dalmia Cement Bharat Ltd, New Delhi, General Manager: Corporate Finance, The Lalit Suri Hospitality Group, New Delhi, and also served as a Senior Executive with Schlumberger Ltd. Baker Hughes, and Bumi Armada Ltd, Kuala Lumpur, Malaysia, the three leading names in the oil field services industry. Mr Sharad has also authored more than five dozen books/monographs besides participating in several national and international seminars.


Dr Suneel K Maheshwari :-
He is a PhD in Business Administration from Florida Atlantic University, USA. He also obtained his Masters in Accountancy from Miami University, Oxford, Ohio, USA. He was till recently, Professor of Accounting at Marshall University, USA. At present he is Professor of Accounting, Eberly College of Business and Information Technology, Indiana University of Pennsylvania, USA. Dr Suneel Maheshwari has also been a management consultant to many corporate-sector giants, like Holiday Inn and TCS. His research interests include Executive Compensation, Activity-based Costing, Ethical issues and interdisciplinary applications. He has more than two decades of teaching, research and industry experience. He has also authored more than 70 books/monographs and contributed over 40 articles in refereed national and international journals, besides attending/chairing several national and international conferences.
 

About the Book

This textbook provides students with the knowledge of basic accounting principles and practices concerned with preparing and presenting corporate accounts in a systematic manner. The unique feature of this book is the simplicity of presentation which enables students to understand the subject and solve practical problems with ease.  The main strengths of the book are the plentiful illustrative examples and the end-of-chapter exercises with answers.  The wide coverage and user-friendly approach makes the book to comprehensively meet the requirements of students studying Corporate Accounting as a subject at B.Com & BBA examinations of different Indian universities based on Choice Based Credit System (CBCS).
 

Key Features

• Adopts a step-by-step approach beginning with an Introduction to Accounting Standards, both national and international, to the preparation of financial statements of a corporate enterprise. 
• Presents the subject matter as per the requirements of the Companies Act 2013 and other statutory laws applicable to corporates, as amended to date.
• Explains lucidly specific provisions applicable to complex topics like amalgamation and merger of companies along with the specific requirements of the relevant Accounting Standard(s).
• Focuses on peculiar accounting provisions of specific laws applicable to banking, insurance and electricity companies.
• Makes one understand and learn accounting on computers in a simple and illustrative manner.
• Incorporates a large number of solved Illustrations, unsolved Questions and Problems along with an up-to-date text. 
 

Table of Content

 
• Introductory: Accounting Principles and Standards

Section-1: General Company Accounts 
1. The Joint Stock Company, 2. Shares and Share Capital, 3. Debentures, 4. Company Financial Statements, 5. Acquisition of Business and Profit Prior to Incorporation, 6. Cash Flow Statement, 7. Financial Statements: Analysis, 8. Computers and Accounting

Section-2: Specific Corporate Accounting Problems
1. Valuation of Goodwill and Shares, 2. Internal Reconstruction, 3. External Reconstruction, Amalgamation and Absorption, 4. Company Liquidation Accounts, 5. Financial Reporting for Financial Institutions

Section-3: Specific Companies Accounts
1. Holding Companies, 2. Banking Companies Accounts, 3. Insurance Companies Accounts, 4. Accounts of Electricity Companies