Acknowledgements

We are greatly indebted to Raza Khan of Pearson Education for reposing high confidence in us. But for his valuable guidance, this book would not have seen the light of the day. We also appreciate the efforts of the editorial team, particularly Anshul Yadav and Dhiraj Pandey who took personal interest towards the betterment of the scripts and to Vamanan Namboodiri for taking utmost care in the production of this book.

We express our gratitude to the eminent authors who have already enriched Corporate Accounting; of course, without infringing upon their copyright.

Last but not the least, we thank the kind-hearted support and encouragement of our family members— Renuka Devi, Vasanth, Parul, Riddhima, Bhagya Shree, Sathyan and Manuraj.

Rajasekaran
Lalitha