Sultan Chand | Advanced Accountancy - Vol. II | M.P. Gupta, B.M. Agrawal |

31 chapters of the book may be broadly grouped in following heads:

• Issue of Securities – Issue and forfeiture of shares, Issue of Debentures, Underwriting of Shares and Debentures, Bonus shares, Right shares, Employees Stock of Options.
• Redemption of Securities – Redemption of Preference shares, Buy-back of securities Redemption of Debentures.
• Financial Statement of Companies – P & L Account and Balance Sheet of a Company, Dividend, Disposal of profits, Managerial remuneration, Basic Accounting Ratios.
• Acquisition – Acquisition of business, Profit before and after incorporation.
• Valuation and Flow Statements – Valuation of Goodwill, Valuation of Shares, Cash Flow and Fund Flow Statements.
• Combinations of Companies – Combination and Amalgamation of Companies and Internal Reconstruction.  
• Financial Reporting – Financial Reporting of Banking Companies Non-banking Companies, Mutual Funds, Insurance Companies, Electricity Companies, Double Accounting System, Govt. Companies and Statutory Organisation.
• Special Accounting – Holding and Subsidiary Companies, Liquidation of Companies.
• Accounting Standards – AS and Ind AS.

Salient Features

• It is most comprehensive coverage of subject matter. Almost all topics of Corporate Accounting are dealt with.
• Most authentic and elaborate presentation of the subject matter in a simple and lucid style with a very large number of examples and illustrations (about 565).
• At the beginning of each chapter, Outline of Chapter is given.
• In each chapter Objective and Multiple Choice Questions are given in large number.
• The book also contains an outline of Accounting Standard (AS) Indian Accounting Standard (Ind AS) in a separate Chapter.
• At the end of each chapter, assignments containing theoretical and numerical questions are also given for practice and revision.
• The book covers latest changes and amendments in the law Companies Act 2013 and its amendment till date. It is based on Accounting Standards (AS) and Indian Accounting Standard (Ind AS).