We are happy to bring out the sixth thoroughly revised and enlarged edition of our book and present it to the valuable readers and users of our book.
The whole text has been completely revised and updated incorporating more than 200 new problems set in the most recent professional / university examinations, as illustrations and exercises. The text has been revised, wherever necessary, in the light of the current provisions of the law and practice. While revising the book the suggestions made by our enlightened readers have been taken care of for improvement/correction and we thank our readers for their very valuable suggestions and opinions.
We are confident that the latest edition would receive, as in the case of earlier editions. The appreciation of the teachers of accounting and the students of B.Com., M.Com., M.B.A., C.A., I.C.W.A., Company Secretaries and other professional examinations and university courses.
Contents –
1. Shares
2. Debentures
3. Profit or Loss Prior to Incorporation
4. Final Accounts of Companies
5. Valuation of Goodwill and Shares
6. Amalgamation, absorption and External Reconstruction
7. Alteration of Share Capital and Internel Reconstruction
8. Liquidation
9. Insurance Companies
10. Banking Companies
11. Holding Companies
12. Double Account System (Including Accounts of Electricity Concern)
13. Accounting Ratios and Criticism of Published Accounts
14. Government Accounts
15. Inflation Accounting
16. Human Resource Accounting
17. Social Responsibility Accounting
