Gupta, R. L.

Advanced accountancy v- II, III & IV theory, method and application by R. L. Gupta and M. Radhaswamy. - 11th rev. ed. - New Delhi Sultan Chand & Sons 1996. - xvi, 5.161p.+126p.+328p. 22 cm.

Includes appendix.

Company accounts: share capital Redeemable preference shares Debentures: issues and redemption Acquisition of business, profit prior to incorporation, and statutory report Final statement Neoteric trends in published accounts Amalgamation, absorption and external reconstruction Alteration of share capital and internal reconstruction liquidation valuation of goodwill and shares Liquidation Bank accounts Insurance company accounts Double accounts system Nature of financial statement Analyzing and interpreting final statement Fund flow statement Cash Budgeting and Cash flow statement Human resources accounting Inflation accounting Accounts for holding companies: consolidated balance sheet

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COMMERCE
ACCOUNTANCY
FINANCIAL ACCOUNTANCY

657 GUA v. II, III, IV