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Financial Accounting for Management, 5th Edition by Ambrish Gupta

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4

Measurement of Profit and Financial Position: IV Corporate Entities

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From non-corporate, this chapter moves over to measurement of profit and financial position of corporate entities. Company form of business organisation has certain peculiar features and its financial statements are drawn in the format prescribed by the companies act, 2013.

CHAPTER OBJECTIVES

This chapter seeks to enable you to develop knowledge and understanding of:

  1. What are the basic features of the company form of business organization.
  2. How a company is incorporated.
  3. What types of companies are incorporated.
  4. What are preliminary expenses and why they have to be incurred. ...

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