We are happy to present this book “Financial Accounting” to the students of T.Y.B.Com for Semester Vth. In this edition, an effort has been made to incorporate professional examination questions at relevant places in the book.
The syllabus contains a list of topics covered in each chapter which will avoid controversies regarding the exact scope of the syllabus. The text follows the term-wise chapter topics pattern prescribed in the syllabus. We have preferred to leave 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. While making an attempt to explain in a simplified language, any mistake of interpretation might have crept in. This book is an unique presentation of subject matter in an orderly manner. This is a student-friendly book and tutor at home.
Contents –
1. Amalgamation of Companies
2. Capital Reduction and Internal Reconstruction
3. Investment Accounting
4. Preparation of Final Accounts of Companies
5. Introduction to IFRS
6. Question Papers
