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Essentials of Financial Accounting, Second Edition

Asish K. Bhattacharyya

ISBN 10: 812034328X / ISBN 13: 9788120343283
Published by PHI Learning, 2011
New Condition: New Soft cover
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This thoroughly revised and updated edition, with most of the chapters of the previous edition rewritten, clearly analyzes the concepts and applications of financial accounting. The new edition acquaints the reader with the new International Financial Reporting Standards (IFRS). Recently, the Ministry of Corporate Affairs, Government of India, has issued Indian Accounting Standards fully convergent with IFRS, which will be applicable in India from 1 April 2011 onwards. Divided into 17 chapters, the text explains, with the help of many tables, boxes, and practical examples, all the basic accounting principles. The book is written in an accessible and reader-friendly manner so that the students can comprehend the subject with greater ease. WHAT IS NEW TO THIS EDITION : The text is prepared based on IFRS revised up to 1 September 2010. Chapters 1?4 have been rewritten to explain the fundamental concepts and principles with reference to the financial statement of Hindustan Unilever Limited (HUL). The chapter on Financial Analysis has been rewritten to explain financial ratios with reference to the financial statements of Maruti Suzuki (India) Limited. Some other chapters, particularly those chapters covering accounting standards, have been thoroughly revised. The book provides a CD containing a large number of PowerPoint Presentations (PPTs), which is attached at the end of the book. Intended primarily for postgraduate students of management, the book should also be extremely useful for those preparing for accountancy examinations. Besides, practising managers should find the book handy for analyzing financial statements. Finally, non-finance executives will find parts of the book (Chapters 1?4 and Chapter 17) quite useful for executive programmes. CONTENTS Preface 1. The Conceptual Framework 2. Accounting Fundamentals 3. Balance Sheet 4. Profit and Loss Account 5. The Accounting Cycle: Journal, Cash Book, General Ledger and Trial Balance 6. Completion of the Accounting Cycle: Preparation of Profit and Loss Account and Balance Sheet 7. Accounts of Limited Liability Companies: Accounting for Shares and Debentures 8. Accounts of Limited Liability Companies: Final Accounts 9. Fixed Assets 10. Current Assets 11. Investments 12. Liabilities 13. Income 14. Depreciation and Impairment 15. Topical Issues 16. Cash Flow Statement 17. Financial Analysis Glossary ? Solution to Quizzes ? Index Printed Pages: 716. Bookseller Inventory # 25703

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Bibliographic Details

Title: Essentials of Financial Accounting, Second ...

Publisher: PHI Learning

Publication Date: 2011

Binding: Softcover

Book Condition:New

Edition: 2nd edition.

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