About the Book :
Financial Accounting provides a comprehensive coverage to course requirements of students appearing in the paper Financial Accounting at BCom, BCom (Hons) examinations of different Indian universities and Foundation Examination (NS) of the Institute of Company Secretaries of India. The book is divided into four sections: Section I explains the fundamental principles necessary for understanding the subject. It covers the entire accounting cyclefrom recording of financial transactions to the preparation of final accounts. Section II deals with accounting problems related to certain specific types of business transactions. Section III deals with partnership accounts. Section IV provides suggested answers to recent examinations questions.
About the Author :
Dr S N Maheshwari is presently, Director General, Delhi Institute of Advanced Studies, Delhi. He is also the Chairman, Indian Society of Accounting and Management, New Delhi. During his long and varied experience, he worked as Principal, Hindu College, University of Delhi; Professor and Dean, Faculty of Commerce and Business Management, Goa University; Director, Institute of Management Science and Productivity Research, New Delhi; Director (Academic), BLS Institute of Management, Mohan Nagar; Vice-Principal, Shri Ram College of Commerce, University of Delhi; and Principal, Staff Training College, New Bank of India, Chandigarh. Dr Maheshwari has around five decades of experience in teaching students of BCom, BBA, MCom, MBA, CA, CS and ICWA. He has authored more than 100 books/monographs and participated in several national and international seminars. Dr Suneel K Maheshwari has a PhD in Business Administration from Florida Atlantic University. He also obtained his Masters in Accountancy from Miami University, Oxford, Ohio, USA. He is, at present, Professor of Accounting in the Division of Accountancy and Legal Environment, Marshall University, USA. Dr Suneel Maheshwari has also been a management consultant to many corporate-sector giants, such as Holiday Inn and TCS. His research interests include Executive Compensation, Activity-based Costing, REITS and interdisciplinary applications. He has authored more than 40 books/monographs and contributed over 30 articles in refereed national and international journals, besides attending/chairing several national and international conferences. CA Sharad K Maheshwari is a highly qualified business executive with more than 15 years of experience at senior management positions. He is an accomplished chartered accountant, cost accountant, company secretary and a qualified CPA from Australia. Mr Sharad Maheshwari is a fellow member of the Institute of Chartered Accountants of India, associate member of the Institute of Cost and Works Accountants of India and associate member of the Institute of Company Secretaries of India. He has authored more than 40 books/monographs and participated in international seminars and workshops. He is currently Finance Manager, Baker Hughes, EHO Ltd, one of the top five oil field service companies of the world. Prior to this, he also provided his services as a senior executive to Schlumberger Ltd, another leading name in the oil field services industry.
Section - I: Accounting Principles and Processes, 1.MEANING AND SCOPE OF ACCOUNTING, 2.ACCOUNTING PRINCIPLES, 3.BASIC ACCOUNTING TERMS, 4.JOURNALIZING TRANSACTIONS, 5.LEDGER POSTING AND TRIAL BALANCE, 6.SUB-DIVISION OF JOURNAL, 7.NEGOTIABLE INSTRUMENTS, 8.BANK RECONCILIATION STATEMENT, 9.MATCHING CONCEPT, 10.CAPITAL AND REVENUE, 11.FINAL ACCOUNTS, 12.RECTIFICATION OF ERRORS, 13.DEPRECIATION PROVISIONS AND RESERVES, 14.ACCOUNTING CONCEPT OF INCOME, 15.SECTIONAL AND SELF-BALANCING SYSTEMS, 16.ACCOUNTS OF NON-PROFIT MAKING ORGANIZATIONS, 17.SINGLE ENTRY SYSTEM, 18.COMPUTERS AND ACCOUNTING, Section - II: Special Accounting Problems, 1.CONSIGNMENT ACCOUNTS, 2.JOINT VENTURE ACCOUNTS, 3.ACCOUNT CURRENT AND AVERAGE DUE DATE, 4.INVENTORY VALUATION, 5.HIRE PURCHASE, LEASE ANDINSTALMENT PURCHASE SYSTEMS, 6.BRANCH ACCOUNTS, 7.DEPARTMENTAL ACCOUNTS, 8.ACCOUNTING FOR PRICE LEVEL CHANGES, 9.INSURANCE CLAIMS, Section - III: Partnership Accounts, 1.FUNDAMENTALS, 2.RECONSTITUTION OF PARTNERSHIP FIRMS - I, 3.RECONSTITUTION OF PARTNERSHIP FIRMS - II, 4.DISSOLUTION OF A PARTNERSHIP FIRM, APPENDICES, Appendix I: Present Value of Re 1 Received Annually for N Years, Appendix II: Periodic Payment Required to Amortise Re 1 and Interest, Appendix III: Periodic Deposit which will Amount to Re 1, Appendix IV: Present Value of Re 1
|Title:||FINANCIAL ACCOUNTING For BCom, CA, CS & ICWA (Foundation) Courses Includes IFRS||Publisher:||Vikas Publishing House|
|Author:||S N Maheshwari Suneel|
|No. of Pages:||1,056|
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