📘 Advanced Accounts Volume II (Corporate Accounting) | M. C. Shukla, M. P. Gupta, T. S. Grewal & B. M. Agarwal | S. Chand Publishing | Edition 2019
Advanced Accounts Volume II (Corporate Accounting) by M. C. Shukla, M. P. Gupta, T. S. Grewal & B. M. Agarwal, published by S. Chand Publishing, is a comprehensive textbook focused on corporate accounting, company accounts, share capital, debentures, financial statements, amalgamation, reconstruction, liquidation and other advanced corporate accounting concepts. Designed for students of Commerce, Accountancy and Management, the book provides conceptual explanations along with practical accounting problems to help learners understand complex corporate accounting transactions and financial reporting.
⭐ Best Overall
🏢 Publisher: S. Chand Publishing
✍️ Authors: M. C. Shukla, M. P. Gupta, T. S. Grewal & B. M. Agarwal
📚 Edition: 2019
📖 Category: Corporate Accounting | Advanced Accounts | Company Accounts | Financial Accounting | Commerce
🎯 Suitable For: B.Com. Students | M.Com. Students | Commerce Students | Accounting Students | Corporate Accounting Students | Professional Course Learners | Academic Reference
🚀 Why This Book is Important
👉 One fundamental principle:
📌 "Corporate accounting requires a clear understanding of company transactions, capital structure, financial reporting and accounting treatment of complex corporate events."
👉 This book helps readers understand:
✔️ Corporate Accounting
✔️ Company Accounts
✔️ Share Capital
✔️ Preference Shares
✔️ Equity Shares
✔️ Debenture Accounting
✔️ Company Financial Statements
✔️ Amalgamation & Absorption
✔️ Internal Reconstruction
✔️ Consolidated Accounts
✔️ Liquidation of Companies
📌 Company Accounts + Corporate Transactions + Financial Reporting + Practical Problems = Complete Corporate Accounting Learning
📖 Description (Complete Guide to Corporate Accounting)
🔹 1. Introduction to Corporate Accounting
✔️ Covers:
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Meaning of Corporate Accounting
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Objectives
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Scope
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Company Accounting
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Corporate Financial Reporting
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Accounting Principles
✔️ Provides a strong foundation for understanding accounting procedures applicable to companies.
🔹 2. Company Accounts
✔️ Covers:
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Company Formation
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Share Capital
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Equity Shares
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Preference Shares
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Share Applications
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Share Allotment
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Calls on Shares
✔️ Helps students understand the accounting treatment of different company capital transactions.
🏢 Share Capital Accounting
🔹 3. Issue of Shares
✔️ Covers:
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Issue of Equity Shares
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Issue of Preference Shares
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Share Application
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Share Allotment
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Calls
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Oversubscription
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Pro-rata Allotment
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Accounting Entries
✔️ Provides practical understanding of accounting for share capital transactions.
🔹 4. Forfeiture & Reissue of Shares
✔️ Covers:
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Forfeiture of Shares
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Accounting Treatment
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Reissue of Forfeited Shares
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Capital Reserve
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Journal Entries
✔️ Helps students solve practical problems involving forfeiture and reissue of shares.
💰 Debenture Accounting
🔹 5. Issue of Debentures
✔️ Covers:
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Meaning of Debentures
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Types of Debentures
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Issue of Debentures
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Debenture Applications
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Accounting Entries
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Interest on Debentures
✔️ Develops an understanding of corporate debt financing and its accounting treatment.
🔹 6. Redemption of Debentures
✔️ Covers:
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Redemption of Debentures
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Methods of Redemption
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Accounting Treatment
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Debenture Redemption
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Related Journal Entries
✔️ Helps students understand the accounting procedures involved in repayment of corporate debt.
📊 Corporate Financial Statements
🔹 7. Company Final Accounts
✔️ Covers:
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Statement of Profit & Loss
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Balance Sheet
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Financial Position
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Corporate Financial Statements
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Accounting Adjustments
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Financial Reporting
✔️ Helps students understand the preparation and presentation of company financial statements.
🔹 8. Analysis of Corporate Financial Information
✔️ Helps students understand:
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Financial Position
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Profitability
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Capital Structure
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Corporate Performance
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Financial Information
✔️ Connects accounting data with meaningful financial analysis.
🔄 Corporate Restructuring
🔹 9. Amalgamation & Absorption
✔️ Covers:
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Amalgamation
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Absorption
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Purchase Consideration
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Transfer of Assets
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Transfer of Liabilities
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Accounting Treatment
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Corporate Reorganisation
✔️ Helps students understand accounting procedures associated with business combinations and corporate restructuring.
🔹 10. Internal Reconstruction
✔️ Covers:
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Internal Reconstruction
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Capital Reduction
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Reorganisation of Capital
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Reconstruction Scheme
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Accounting Treatment
✔️ Provides a conceptual and practical foundation for accounting during corporate restructuring.
🏦 Consolidated & Group Accounts
🔹 11. Holding Company Accounts
✔️ Covers:
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Holding Company
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Subsidiary Company
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Group Accounts
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Consolidation
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Inter-Company Transactions
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Consolidated Financial Statements
✔️ Helps students understand the preparation of consolidated financial information for corporate groups.
⚖️ Company Liquidation
🔹 12. Liquidation of Companies
✔️ Covers:
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Company Liquidation
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Winding Up
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Liquidator's Accounts
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Settlement of Liabilities
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Distribution of Assets
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Creditors' Claims
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Shareholders' Claims
✔️ Develops an understanding of accounting procedures applicable during company liquidation.
🧮 Practical Accounting & Numerical Skills
🔹 13. Corporate Accounting Problems
✔️ Helps students practise:
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Share Issue Problems
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Forfeiture & Reissue Problems
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Debenture Problems
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Redemption Problems
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Company Final Accounts
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Amalgamation Problems
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Reconstruction Problems
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Consolidation Problems
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Liquidation Problems
✔️ Numerical practice helps students improve accounting accuracy and examination performance.
🔹 14. Conceptual + Practical Learning
✔️ Encourages students to:
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Understand corporate accounting concepts
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Analyse company transactions
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Apply accounting treatments
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Prepare financial statements
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Solve numerical problems
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Interpret corporate financial information
📌 Concept → Accounting Treatment → Numerical Practice → Financial Reporting → Examination Confidence
🎓 Academic & Professional Relevance
✔️ Useful for:
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B.Com. Students
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M.Com. Students
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Commerce Students
-
Accounting Students
-
Corporate Accounting Students
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Financial Accounting Students
-
Management Students
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Professional Course Learners
✔️ Particularly useful for students studying Corporate Accounting, Advanced Accounts and Company Accounts.
🔹 Trusted Educational Resource
✔️ Published by S. Chand Publishing
✔️ Written by M. C. Shukla, M. P. Gupta, T. S. Grewal & B. M. Agarwal
✔️ Edition 2019
✔️ Corporate Accounting Focus
✔️ Advanced Company Accounts Coverage
✔️ Practical Numerical Approach
✔️ Financial Reporting Orientation
✔️ Suitable for Commerce & Accounting Students
⭐ Why This Book is Highly Recommended
✔️ Comprehensive coverage of Corporate Accounting
✔️ Written by experienced accounting authors
✔️ Published by S. Chand Publishing
✔️ Covers company accounts and share capital
✔️ Includes equity and preference share accounting
✔️ Covers forfeiture and reissue of shares
✔️ Includes debenture issue and redemption
✔️ Covers company financial statements
✔️ Explains amalgamation and absorption
✔️ Covers internal reconstruction and capital reduction
✔️ Includes holding company and consolidated accounts
✔️ Covers company liquidation
✔️ Provides extensive practical and numerical accounting problems
👉 This book is an excellent academic resource for students who want to strengthen their understanding of corporate accounting and develop practical skills in solving advanced company accounting problems.
🧠 Smart Learning Strategy
✔️ Begin with basic corporate accounting concepts
✔️ Understand company share capital thoroughly
✔️ Practise share issue and allotment problems
✔️ Master forfeiture and reissue accounting
✔️ Study debenture accounting step-by-step
✔️ Practise redemption problems
✔️ Understand company financial statements
✔️ Study amalgamation and reconstruction carefully
✔️ Practise consolidation problems
✔️ Revise liquidation accounting
✔️ Solve numerical questions regularly
👉 Golden Rule:
📌 "In Corporate Accounting, understand the structure of the company transaction first and then apply the correct accounting treatment step-by-step."
🎯 Final Verdict
✔️ Comprehensive Advanced Accounts Volume II (Corporate Accounting) textbook
✔️ Edition 2019 | S. Chand Publishing
✔️ Written by M. C. Shukla, M. P. Gupta, T. S. Grewal & B. M. Agarwal
✔️ Covers corporate accounting fundamentals
✔️ Includes company accounts and share capital
✔️ Covers equity and preference shares
✔️ Includes forfeiture and reissue of shares
✔️ Covers debenture accounting and redemption
✔️ Includes company financial statements
✔️ Covers amalgamation, absorption and internal reconstruction
✔️ Includes holding company and consolidated accounts
✔️ Covers company liquidation
✔️ Provides practical numerical problems
✔️ Suitable for B.Com., M.Com. and Commerce students
👉 A complete guide to Advanced Accounts Volume II (Corporate Accounting) covering corporate accounting, company accounts, equity shares, preference shares, share issue, allotment, calls, forfeiture, reissue, debentures, redemption of debentures, company financial statements, amalgamation, absorption, internal reconstruction, capital reduction, holding companies, subsidiary companies, consolidated accounts, liquidation and practical corporate accounting problems for B.Com., M.Com., Commerce and Accounting students.
Buy Advanced Accounts Volume II (Corporate Accounting) by M. C. Shukla, M. P. Gupta, T. S. Grewal & B. M. Agarwal, published by S. Chand Publishing, Edition 2019. A comprehensive Corporate Accounting textbook covering company accounts, shares, debentures, financial statements, amalgamation, reconstruction, consolidated accounts and liquidation. Ideal for B.Com., M.Com. and Commerce students.
Advanced Accounts Volume II
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Ultimate Guide to Corporate Accounting
Comprehensive Advanced Accounts Volume II (Corporate Accounting) featuring company accounts, equity shares, preference shares, issue of shares, allotment, calls, forfeiture, reissue, debentures, redemption, company financial statements, amalgamation, absorption, internal reconstruction, capital reduction, holding companies, subsidiary companies, consolidated accounts, liquidation and practical corporate accounting problems for B.Com., M.Com., Commerce and Accounting students.