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Essentials of Financial Accounting Book Description
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- 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.
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- and Chapter 17) quite useful for executive programmes.
About the Author ASISH K. BHATTACHARYYA (D.Phil., Allahabad University) is Director of International Management Institute (IMI) Kolkata, which is a member of the IMI family of business schools. Prior to joining IMI, he served with distinction as Professor, Finance and Control, at Indian Institute of Management Calcutta. Earlier, he was Technical Director, Institute of Chartered Accountants of India (ICAI). Professor Bhattacharyya has extensive industry experience spanning 20 years.
He is a Fellow of ICAI and also a Fellow of ICWA, and served as a member of the National Advisory Committee on Accounting Standards (NACAS), the apex body which advises the government on accounting standards. Recently, the Calcutta High Court has made him the co-administrator of the Birla Lodha Estate-a rare honour indeed.
Table of Contents
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
The book Essentials of Financial Accounting by Bhattacharya
(author) is published or distributed by PHI [812034328X, 9788120343283].
This particular edition was published on or around 2011-1-1 date.
This book by Bhattacharya
has 716 number of pages of content for use.
The printed edition number of this book is 2.
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