Basic financial accounting for management/ (Record no. 163925)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 00893cam a22002534a 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780195690095 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0195690095 |
| 040 ## - CATALOGING SOURCE | |
| Transcribing agency | CUS |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657 |
| Item number | SHA/B |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Shah, Paresh. |
| 245 10 - TITLE STATEMENT | |
| Title | Basic financial accounting for management/ |
| Statement of responsibility, etc. | Paresh Shah. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | New Delhi ; |
| -- | New York : |
| Name of publisher, distributor, etc. | Oxford University Press, |
| Date of publication, distribution, etc. | 2007. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xv, 594 p. : |
| Other physical details | ill. ; |
| Dimensions | 25 cm. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Part I<br/>Fundamentals of Accounting<br/><br/>1. Basic Understanding of Accounting 3<br/>Introduction 3<br/>Bookkeeping 5<br/>Functions of Accounting 6<br/>Objectives of Accounting 6<br/>Users of Accounting Information 7<br/>Limitations of Accounting 8<br/>Kind of Accounting Activities 9<br/>The Cyclical Nature of Business 10<br/>The Accounting Equation 11<br/>Accounting Events and Transactions 12<br/>Accounting Methods 13<br/>Relationship of Accounting with Other Disciplines 13<br/>The Role and Activities of an Accountant 15<br/>Accounting Personnel 16<br/>The Nature of the Accounting Function 20<br/>The Organizational Structure of Accounting and Finance Department 21<br/><br/><br/>2. Balance Sheet 25<br/>Accounting Concepts 25<br/>Balance Sheet 28<br/><br/><br/>3. Income Statement 37<br/>Introduction 37<br/>Accounting Concepts 38<br/>Contents of Income Statement 40<br/>Presentation of Income Statements 42<br/>Relationship between Balance Sheet and Income Statement 43<br/><br/><br/>Part II<br/>Recognition and Types of Transactions<br/><br/>4. Objectively Verifiable Evidence 59<br/>Introduction 59<br/>Receipt 59<br/>Payment Vouchers 63<br/>Custody of Receipt Books 67<br/>Journal Voucher 67<br/><br/><br/>5. Revenue and Expense Recognition 74<br/>Introduction 74<br/>Revenues 74<br/>Expenses 79<br/>Expense Measurement 81<br/>Revenue Expense as Capital Expense 82<br/>Assets as Expenses 82<br/><br/><br/>6. Accounting for Business Transactions 95<br/>Introduction 95<br/>Mechanics of Accounting 96<br/>Voucher System 97<br/>Journal Proper or Books of Original Entry 97<br/>Ledger 102<br/>Relationship Between Books of Original Entry and Ledger 103<br/>The Account 704<br/>Types of Accounts 113<br/>Posting 116<br/>Balancing an Account 117<br/>Trial Balance 117<br/>Errors in Accounting 126<br/>Suspense Account 127<br/>Distinction Between Subsidiary and Principal Books 128<br/><br/><br/>7. Fixed Assets and Depreciation 149<br/>Introduction 149<br/>Acquisition Cost of Fixed Assets 149<br/>Revaluation of Assets 150<br/>Depletion Cost 151<br/>Amortization Cost 152<br/>Depreciation Expenses 152<br/>Depreciation Methods 155<br/>Selection of Depreciation Method 171<br/>Recording Depreciation 171<br/>Depreciation Impact on Profit Measurement 174<br/><br/><br/>8. Inventory Valuation 198<br/>Introduction 198<br/>Objectives of Inventory Measurement 199<br/>Controlling Inventories 199<br/>Costing Inventories or Inventories Pricing 201<br/>Departures From the Cost Concept 206<br/>Valuation of Stock and final Accounts 207<br/>Accounting for Changing Prices 209<br/><br/><br/>9. Average Due Date, Account Current, and Negotiable Instruments 226<br/>Average Due Date 226<br/>Account Current 234<br/>Negotiable Instruments 236<br/><br/>Part III<br/>Preparation of Financial Statements<br/><br/>10. Bank Reconciliation Statement 263<br/>Introduction 263<br/>Meaning and Objective of a Bank Reconciliation Statement 264<br/>Need for the Bank Reconciliation Statement 265<br/>Causes of Difference 265<br/>Preparing a Bank Reconciliation Statement 266<br/><br/><br/>11. Preparation of Financial Statements 285<br/>Introduction 285<br/>Types of Adjusting Entries 285<br/>Closing Entries 291<br/>WorkSheet 293<br/>Cost of Goods Sold 293<br/>Trading Account 296<br/>Profit and Loss Account 298<br/>Balance Sheet 300<br/>Profit and Loss Account and Balance Sheet: The Linkage 304<br/><br/><br/>12. Accounting from Incomplete Records 349<br/>Introduction 349<br/>Difference Between Double-Entry System And Single-Entry System 350<br/>Advantages of Single-entry System 357<br/>Disadvantages of Single-entry System 352<br/>Computation of Profit or Loss 352<br/><br/><br/>Part IV<br/>Analytical Accounting<br/><br/>13. Analysis and Interpretation of Financial Statements 381<br/>Introduction 381<br/>Types of Financial Statements 382<br/>Analysis and Interpretation of Financial Statements 383<br/>Comparative Financial Statements 393<br/>Common Size Statements 399<br/>Trend Analysis 404<br/>Ratio Analysis 408<br/><br/><br/>14. Cash Flow Statement 441<br/>Introduction 441<br/>Cash Flows 441<br/>Format of Cash Flow Statement 443<br/><br/>Part V<br/>Special Topics<br/>15. Legal and Regulatory Framework of Accounting and Auditing 457<br/>Introduction 457<br/>Accounting Standards 457<br/>Limited Liability Companies 458<br/>Corporate Governance 468<br/>Audit 471<br/><br/>16. Company Accounts 485<br/>Introduction 485<br/>Nature of Company 485<br/>Characteristics of a Company 486<br/>Types of Companies 487<br/>Share Capital of a Company 489<br/>Shares of a Company 491<br/>Issue of Shares 493<br/>Employee Stock Option Plan 505<br/>Private Placement of Shares 508<br/>Buyback of Shares 509<br/>Disclosure of Share Capital in Corporate Balance Sheet 510<br/>Debentures 512<br/>Final Accounts 529<br/>Company's Balance Sheet and a Firm's Balance Sheet 529<br/>Form of Profit and Loss Account 530<br/>Form of Preparing a Balance Sheet 530<br/><br/><br/>17. Foreign Exchange Accounting 542<br/>Introduction 542<br/>Exchange Rates And Currency Transactions 543<br/>Translation 545<br/>Accounting Standard 546<br/>Relevant Terms 546<br/>Exchange Gain/Loss 548<br/>Provision For Changes In Exchange Rates 550<br/>Forward Exchange Rate 556<br/>Hedging Transactions 560<br/>Depreciation 562<br/>Translations of Foreign Currency 563<br/>Net Investment in Foreign Equity 564<br/>Foreign Branch Accounts 565 |
| 650 #0 - SUBJECT | |
| Keyword | Accounting. |
| 650 #0 - SUBJECT | |
| Keyword | Managerial accounting. |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | General Books |
| Withdrawn status | Lost status | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Full call number | Accession number | Date last seen | Date last checked out | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Central Library, Sikkim University | Central Library, Sikkim University | General Book Section | 29/08/2016 | 657 SHA/B | P18835 | 30/10/2018 | 30/10/2018 | General Books |