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Primarily intended for the first course in financial accounting for the post-graduate students of management, this systematically organized text discusses the essential concepts, principles and methods of financial accounting. Now largely revised and fully updated, the Third Edition continues to cover all the important financial concepts and corporate financial reporting practices. While the emphasis throughout is on the fundamentals, the book also skilfully analyzes advanced topics such as financial instruments, earnings management, internal control and internal audit, business combination and the logit model.
Table of Contents
Preface to the Second Edition
Financial Accounting Framework
Classification of Assets and Liabilities
The Accounting Cycle: Journal, Cash Book, General Ledger and Trial Balance
Completion of the Accounting Cycle: Preparation of the Profit and Loss Account and Balance Sheet
Accounts of Limited Liability Companies: Accounting for Shares and Debentures
Accounts of Limited Liability Companies: Final Accounts
Fund Flow and Cash Flow Statements
Measurement of Assets
Measurement of Liabilities
Accounting for Leases
Recognition of Incomes and Expenses
Changes in Foreign Exchange Rates
Consolidated Financial Statements
Disclosure in Corporate Financial Report
Solutions to Quizzes
Financial Accounting for Business Managers, 3/e PB
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