Taxmann’s Corporate Accounting (NEP) – Comprehensive Two-volume Textbook that Integrates Company Law

Corporate Accounting (Based on National Education Policy – NEP) is a rigorously designed, two-volume undergraduate textbook that delivers a complete, syllabus-faithful, and examination-oriented exposition. Developed expressly for B.Com. (Hons.) and B.Com. Semester II (Paper DSC-2.1) under the UGCF framework aligned with NEP, the book presents corporate accounting as a structured and applied discipline governed by company law, accounting standards, and statutory reporting formats.

This work reflects continuous academic refinement, statutory updating, and close alignment with the University of Delhi examination patterns. The book integrates conceptual explanation, statutory compliance, worked illustrations, and intensive practice into a unified learning system, enabling students to progress seamlessly from understanding core principles to mastering examination-ready problem-solving.

This book is intended for the following audience:

• B.Com. (Hons.) Students (Semester II – DSC-2.1)
• B.Com. (Programme) Students under UGCF/NEP
• University of Delhi Students, including Regular Colleges, NCWEB, and School of Open Learning (SOL)
• Undergraduate Commerce Students of Central and State Universities following NEP-aligned curricula
• Students Pursuing Professional Courses (CA/CMA/CS – Foundation & Intermediate) who require a strong conceptual grounding in corporate accounting

The Present Publication is the 13^th Edition, authored by Bhushan Kumar Goyal, with the following noteworthy features:

• [UGCF–NEP Syllabus Alignment] Designed strictly in accordance with the revised University of Delhi syllabus (DSC-2.1) under the UGCF framework based on NEP, ensuring complete academic conformity
• [Statutory Accuracy & Currency] Accounting treatment aligned with the latest provisions of the Companies Act 2013, including amendments, rules, and MCA notifications relevant to corporate accounting
• [Accounting Standards Integration] Comprehensive coverage incorporating revised Accounting Standards (including AS-4, AS-10, AS-26) along with relevant ICAI Guidance Notes
• [Ind AS Exposure] Selective inclusion of Ind AS–based accounting treatment to build transition awareness and conceptual continuity between AS and Ind AS frameworks
• [Schedule III Discipline] Financial statements prepared strictly as per the amended Schedule III, with prescribed formats consistently followed in illustrations, questions, and solutions
• [Illustration-driven Learning] Each chapter includes a large number of carefully curated illustrations, framed to cover all practical permutations encountered in university examinations
• [Exam-oriented Pedagogy] Strong focus on examination relevance, with illustrations and practice questions reflecting recent University of Delhi examination trends
• [Clear Concept–practice Segregation] Logical separation between conceptual explanation, worked illustrations, and practice problems, enabling structured learning and revision