Corporate Accounting

Corporate Accounting sets a new standard for the textbooks with rich pedagogy and an easy-to-understand approach that aims at equipping students with a solid grounding in the concepts in corporate accounting. The book is made up of independent chapters dealing with a particular aspect of corporate accounting. The text in each chapter is accompanied with illustrative material and many questions and problems for better grasp of the subject. It not only meets the requirements of the undergraduate students of different Indian universities but it can also be useful for the students of CA, CS, MBA and ICWA.

Cover -- Contents -- Preface -- Acknowledgements -- Chapter 1: Corporate Accounting (Company Accounts)-Issue of Share Capital -- 1.1 Definition -- 1.2 Characteristics of a Company -- 1.3 Kinds of Companies (or) Types of Companies -- 1.3.1 Statutory Companies -- 1.3.2 Government Company -- 1.3.3 Foreign Company -- 1.3.4 Holding Company -- 1.3.5 Subsidiary Company -- 1.3.6 Registered Company -- 1.3.7 Listed Company -- 1.3.8 Private Company -- 1.3.9 Limited Company -- 1.3.10 Unlimited Company -- 1.3.11 Distinction between Private Company and Public Limited Company -- 1.4 Privileges of a Private Limited Company -- 1.5 Documents -- 1.5.1 Memorandum of Association -- 1.5.2 Articles of Association -- 1.5.3 Certificate of Incorporation -- 1.5.4 Prospectus -- 1.5.5 Certificate of Commencement of Business -- 1.6 Share Capital -- 1.6.1 Authorized Capital (Nominal/Registered Capital) -- 1.6.2 Issued Capital -- 1.6.3 Subscribed Capital -- 1.6.4 Called-up Capital -- 1.6.5 Paid-up Capital -- 1.6.6 Uncalled Capital -- 1.6.7 Reserve Capital -- 1.7 Differences Between "Capital Reserve" and "Reserve Capital" -- 1.8 Shares of a Company -- 1.8.1 Meaning -- 1.8.2 Classes of Shares -- 1.8.2.1 Preference…