Financial accounting for business managers /
Bhattacharyya, Asish K.
Financial accounting for business managers / Asish K. Bhattacharyya. - Fifth edition - New Delhi, India : PHI Learning Private Limited, 2016. - xxix, 770 pages ; 24 cm
Includes index.
Introduction -- 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 -- Financial instruments -- Accounting for leases -- Recognition of incomes and expenses -- Changes in foreign exchange rates -- Business combination -- Consolidated financial statements -- Disclosure in corporate financial report -- Financial analysis -- Appendix: Comparative Statement of international accounting standard and Indian accounting standard (As on 1 July 2004).
"Primarily intended for the first course in financial accounting for the postgraduate students of management, this systematically organized text discusses the essential concepts, principles and methods of financial accounting. It covers all important financial concepts and corporate financial reporting practices. The book, in its Fifth Edition, includes Revised Schedule III to the Companies Act, 2013, which provides Balance Sheet and profit and Loss Account Format. Besides, more illustrations have been provided for easy grasping of the concept. The Schedule VI has also been explained at the appropriate places.
While the emphasis throughout is given on the fundamentals, the book also skillfully analyzes advanced topics such as financial instruments, earnings management, internal control and internal audit, business combination and the logit model.
KEY FEATURES
Important concepts are summarized in boxes to facilitate revision and to break the monotony.
Assignments are given in almost all the chapters to provide suitable exercises for better comprehension of the basic concepts.
Answers to quizzes are given at the end of the book.
Includes Case Studies in many chapters.
Contains a comprehensive Glossary at the end of the book.
Discusses financial analysis in detail.
Explains deviations of Indian GAAP from the IAS at appropriate places.
Provides a large number of practical examples to explain concepts and issues.
Incorporates most recent revisions in IAS and AS.
The book is highly useful for the students of MBA, M.Sc. in Banking and Finance and Bachelor of Financial and Investment Analysis (BFIA). Besides, practicing managers will also find this text to be of immerse value."--Back cover.
9788120352858
Accounting
Financial accounting
Accounting, Financial
HF5636 / B46 2016
Financial accounting for business managers / Asish K. Bhattacharyya. - Fifth edition - New Delhi, India : PHI Learning Private Limited, 2016. - xxix, 770 pages ; 24 cm
Includes index.
Introduction -- 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 -- Financial instruments -- Accounting for leases -- Recognition of incomes and expenses -- Changes in foreign exchange rates -- Business combination -- Consolidated financial statements -- Disclosure in corporate financial report -- Financial analysis -- Appendix: Comparative Statement of international accounting standard and Indian accounting standard (As on 1 July 2004).
"Primarily intended for the first course in financial accounting for the postgraduate students of management, this systematically organized text discusses the essential concepts, principles and methods of financial accounting. It covers all important financial concepts and corporate financial reporting practices. The book, in its Fifth Edition, includes Revised Schedule III to the Companies Act, 2013, which provides Balance Sheet and profit and Loss Account Format. Besides, more illustrations have been provided for easy grasping of the concept. The Schedule VI has also been explained at the appropriate places.
While the emphasis throughout is given on the fundamentals, the book also skillfully analyzes advanced topics such as financial instruments, earnings management, internal control and internal audit, business combination and the logit model.
KEY FEATURES
Important concepts are summarized in boxes to facilitate revision and to break the monotony.
Assignments are given in almost all the chapters to provide suitable exercises for better comprehension of the basic concepts.
Answers to quizzes are given at the end of the book.
Includes Case Studies in many chapters.
Contains a comprehensive Glossary at the end of the book.
Discusses financial analysis in detail.
Explains deviations of Indian GAAP from the IAS at appropriate places.
Provides a large number of practical examples to explain concepts and issues.
Incorporates most recent revisions in IAS and AS.
The book is highly useful for the students of MBA, M.Sc. in Banking and Finance and Bachelor of Financial and Investment Analysis (BFIA). Besides, practicing managers will also find this text to be of immerse value."--Back cover.
9788120352858
Accounting
Financial accounting
Accounting, Financial
HF5636 / B46 2016