It is a matter of great pleasure to present this revised edition of the book on Financial Accounting – II to the students and teachers of Bachelor of Commerce (Banking and Insurance) started by the University of Mumbai. This book is written on lines of the syllabus instituted by the university. The book presents the subject matter in a simple and convincing language.
The syllabus contains a list of the topics covered in each chapter which will avoid the controversies regarding the exact scope of the syllabus. The text follows the term-wise, chapter-topic pattern as prescribed in the syllabus. We have preferred to give the text of the section and rules as it is and thereafter, added the comments with the intention of explaining the subject to the students in a simplified language.
This book is an unique presentation of subject matter in an orderly manner. This is a student-friendly book and tutor at home. We hope the teaching faculty and the student community will find this book of great use.
Contents –
1. Valuation of Goodwill and Shares
2. Buy-back of Equity Shares
3. Redemption of Preference Shares
4. Redemption of Debentures
