Advanced Accountancy - Volume II

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Description
The definitive, comprehensive and best-selling textbook on Accountancy
» Enactment of the Companies Act, 2013 and introduction of new schedules, particularly Schedule II and Schedule III concerning Depreciation and Financial Statements, respectively.
» Notification of 40 Indian Accounting Standards (Ind AS) by MCA for IFRS convergence in India.
» Replacement of AS 6: Depreciation Accounting with As 10: Fixed Assets by AS 10: Property, Plant and Equipment
» Enactment of Insolvency and Bankruptcy Code 2016 and Banking Regulation (Amendment) Act 2017.
» Enactment of the Finance Act, 2017 and introduction of Goods and Services Tax (GST).
» Concept of Component Accounting in the chapter "Recent Developments in Accounting".
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Contents
Section 1 : Company Accounts
1.    Introductory
2.    Shares and Share Capital
3.    Debentures
4.    Company Statutory Records
5.    Company Final Statements
6.    Valuation of Goodwill and Shares
7.    Acquisition of Business and Profit Prior to Incorporation
8.    Internal Reconstruction
9.    External Reconstruction, Amalgamation and Absorption
10.  Company Liquidation Accounts
11.  Financial Reporting for Financial Institutions
12.  Accounting for Financial Instruments
Section 2 : Specific Companies Accounts
1.    Insurance Companies Accounts
2.    Banking Companies Accounts
3.    Double Account System
4.    Holding Companies
5.    Hotel Companies Accounts
6.    Accounts Of Government Companies And Statutory Corporations
Section 3 : Management Accounting
1.    Management Accounting: Nature and Scope
2.    Financial Statements: Analysis and Interpretation
3.    Funds Flow Statement
4.    Cash Flow Statement
5.    Accounting for Price Level Changes
6.    Valuation of Assets
7.    Human Resource Accounting
8.    Social Cost Benefit Analysis
9.    Recent Development In Accounting
Appendices
Appendix I  : Preset Value of Rs. 1   
Appendix II  :  Present Value of Rs. 1 Received Annually for N Years
Appendix III  : Periodic Deposit which will amount to Rs. 1  
Appendix IV  : Periodic Payment Required to Amortize Rs. 1 and Interest 
Appendix V   : The Compound Value of an Annuity of Rs
Appendix VI  : Schedule II  
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Author Details
Dr S N Maheshwari is presently Director General, Delhi Institute of Advanced Studies, Delhi. He is also the Chairman, Indian Society of Accounting and Management, New Delhi. During his long and varied experience, he worked as Principal, Hindu College, University of Delhi; Professor and Dean, Faculty of Commerce and Business Management, Goa University; Director, Institute of Management Science and Productivity Research, New Delhi; Director (Academic), BLS Institute of Management, Mohan Nagar; Vice-Principal, Shri Ram College of Commerce, University of Delhi; and Principal, Staff Training College, New Bank of India, Chandigarh. Dr SN Maheshwari has more than four decades of teaching experience to B.Com., BBA, M.Com., MBA, CA, CS and ICWA students. He has authored more than 50 books and a dozen articles on Accounting and Finance in several leading journals.
Dr Suneel K Maheshwari is Ph. D. in Business Administration from Florida Atlantic University. He also obtained his Masters in Accountancy (with a double major in taxation) from Miami University, Ohio, USA. His first Masters degree was from University of Bombay in 1987.
Dr Maheshwari is at present Professor of Accounting in the Division of Accountancy and Legal Environment, Marshall University, USA. Prior to his joining Marshall University in 1998 he taught at Miami University, Ohio and Florida Atlantic University, USA. He has also contributed his services as a Management Consultant to many corporate sector giants like Holiday Inn and Tata Consultancy Services. His research interests include executive compensation, activity based costing, REITS, and interdisciplinary applications. He has authored more than a dozen books, and contributed over 20 articles in refereed national and international journals besides attending/chairing several national and international conferences.
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