1️⃣ Institute of Chartered Accountants of India (ICAI) – FREE & MOST AUTHENTIC

🔹 Why it’s best for Corporate Accounting-II

• Written by India’s apex accounting body

• Fully aligned with Companies Act, Accounting Standards

• Conceptual + practical illustrations

• Ideal for Amalgamation, Internal Reconstruction, Liquidation, Cash Flow

🔗 Where to find PDFs

• ICAI → Students → BoS Knowledge Portal

https://boslive.icai.org/

https://boslive.icai.org/education_content_study_material_new_scheme.php

• Modules are free PDFs

• Use Intermediate Accounting / Advanced Accounting modules

📘 Relevant topics

• Amalgamation of Companies

• Internal Reconstruction

• Liquidation of Companies

• Cash Flow Statements

✔️ Highly recommended for teaching

2️⃣ Indira Gandhi National Open University (IGNOU) – FREE UNIVERSITY LEVEL NOTES

🔹 Why IGNOU

• Government university

• Written in simple teaching language

• Excellent for lecture notes + handouts

🔗 How to access

• Search: IGNOU B.Com Corporate Accounting PDF

• Look for BCOC / MCO courses

📘 Useful blocks

• Corporate Financial Reporting

• Company Accounts

• Reconstruction & Liquidation

✔️ Very useful for classroom explanation

3️⃣ University Grants Commission – ePG Pathshala

🔹 Why this matters

• Official UGC-approved content

• Written by Indian professors

• Matches Indian B.Com syllabus

🔗 Portal https://www.ugceresources.in/

• Search: ePG Pathshala Corporate Accounting

📘 Includes

• Amalgamation

• Internal Reconstruction

• Cash Flow Statements

• Accounting Standards

✔️ Safe to cite in NAAC / AQAR / Teaching Records

4️⃣ Savitribai Phule Pune University – Reference Material

🔹 Why important

• Your own university

• Question papers guide what to teach & emphasize

🔗 Where

• SPPU website → Syllabus & Question Papers

• Combine with ICAI + IGNOU for perfect alignment

✔️ Use papers to design notes & unit weightage

5️⃣ National Digital Library of India (NDLI)

🔹 What you get

• Scanned textbooks

• Reference books

• Indian authors (B.Com / M.Com level)

🔗 How

• ndl.iitkgp.ac.in

• Search:

  • Corporate Accounting

  • Amalgamation Accounting

  • Liquidation of Companies

✔️ Many old but gold Indian textbooks available

6️⃣ Open Textbook Libraries (Legal & Free)

🔹 Open Research Library

🔹 Internet Archive (Controlled Digital Lending)

📘 Search for:

• Advanced Accounting

• Corporate Accounting

⚠️ Use selectively, focus on Indian context only

🧑‍🏫 SUGGESTED TEACHING COMBINATION (PRACTICAL TIP)

For best classroom delivery:

❌ WHAT TO AVOID

• Random Telegram / WhatsApp PDFs

• Pirated Scanned Books

• Foreign textbooks (US/UK) not matching Indian law