Basic Corporate Accounting is a University Grants Commission (?UGC?) recommended, comprehensive & authentic textbook.This book aims to fulfil the requirement of the following students of undergraduate courses in commerce and management:B.Com. Semester IV, Paper BC 4.2 [Three Years (6-Semester)] under Choice Based Credit System Programme (?CBCS?)Non-Collegiate Women?s Education BoardSchool of Open Learning of University of DelhiVarious Central Universities throughout IndiaThe Present Publication is the 7th Edition, authored by Bhushan Kumar Goyal, with the following noteworthy features:This book is divided into two volumes:o [Volume I - Text & Illustrations] § Accounting Treatment as per Companies Act, 2013, and Accounting Standards§ Prescribed format of Balance Sheet in questions as well as solutions§ Covering Objective & Theory Questionso [Volume II - Assignments] incorporating the following: § Theory Questions with Answers§ Practical Questions with Answers§ Previous Year Questions with Answers[Thoroughly Revised] as per the following: o Theory and accounting treatment has been revised as per Accounting Standards - 4 (Revised) o Companies (Amendment) Act, 2017o Ministry of Corporate Affairs Notification dated 11th October, 2018o Companies (Amendment) Act 2019o The Guidance Note on Schedule III, Division Io The Finance Act, 2020[Simple, Systematic and Comprehensive Explanation] of the concept and theories underlying Basic Corporate Accounting[Student-Oriented Book] This book has been developed, keeping in mind the following factors: o Interaction of the author/teacher with their students in the classroomo Shaped by the author/teacher experience of more than 39 yearso Reaction and responses of students have also been incorporated at different places in the book[Illustrations for Better Understanding] have been given in each chapter[Careful Selection of Illustrations] to cover all aspects of the topics[Comprehensive Coverage of Accounting Treatment] has been provided, so that it becomes easy to solve practical problems[Questions on Banking Companies] have been solved as per the latest RBI GuidelinesContents of this book are as follows:Volume Io Introductiono Issue, Forfeiture and Reissue of Shareso Issue of Rights and Bonus Shareso Employee Stock Option Plano Redemption of Preference Shareso Buy-Back of Shareso Issue and Redemption of Debentureso Financial Statements of Companieso Cash Flow Statemento Amalgamationo Internal Reconstructiono Accounts of Holding/Parent CompaniesVolume IIo Theory Questionso Accounting for Share Capitalo Employee Stock Option Plano Redemption of Preference Shareso Buy-Back of Shareso Issue and Redemption of Debentureso Financial Statement of Companieso Cash Flow Statemento Amalgamationo Internal Reconstructiono Banking Companieso Accounts of Holding Companieso Question Papers§ B.Com. CBCS SEM-IV (May 2018) § B.Com. CBCS SEM-IV (May 2019) About the Author Bhushan Kumar Goyal is an Associate Professor at Shri Ram College of Commerce, University of Delhi. He did his B.Com (H) and M.Com from Shri Ram College of Commerce. After that, he completed LL.B from the University of Delhi. He has been teaching Accounting for more than 39 years at Shri Ram College of Commerce. He has been visiting faculty at the Institute of Chartered Accountants of India and the Institute of Company Secretaries of India.He has also authored books, namely:Financial AccountingFinancial Accounting & AuditingBasic Financial AccountingBasic Corporate AccountingProblem and Solutions in Financial AccountingBusiness Laws