We have great pleasure in presenting the book “Higher Accounts” written for students of UG courses. The subject matter is written in a simple and easily understandable language by considering Indian business perspectives.
This is an endeavor to provide the students with thorough understanding of higher accounts concept. While writing this book we have benefited greatly from the studies of a number of book and the articles written by scholars widen over diversely.
In writing the book special care has been taken to avoid gaps in the sequential arrangement of topics in the syllabus and logically developed the various facets of higher accounting step-by-step of an integrated approach with a view to make it a comprehensive and complete volume by itself. Topics covered are discussed, as far as possible, in a fairly self-contained manner.
Contents :
Unit – 1 Amalgamation
Unit – 2 Liguidation of Companies
Unit – 3 Holding Company Accounts
Unit – 4 Investment Accounting
Unit – 5 Human Resource Accounting
