Gupta, Ambrish

Financial accounting for management: an analytical perspective/ Ambrish Gupta - 3rd ed. - Delhi: Pearson, 2004. - 986 p. ill. 27 cm.

Introduction 3
India -The Place of Origin of Modem Accounting 4
The Anatomy of Business 5
The Accounting Process 8
Documentation and Recording of Business Transactions 9
Classifying Business Transactions 20
Summarising Business Transactions 27
A Comprehensive Case 29
Application of Other Fundamental Accounting Concepts 33
Note on Computerised Accounting System 34
Alternative Presentation of Ledger Using Tally 55
Specific Day books 58
Concluding Remarks 58
Keywords 58
References 59

2. Measurement of Profit and Financial Position: II

Trial Balance to Balance Sheet and Profit and Loss Account: Non Corporate Entities 69
Introduction 70
Measurement' of Business Income and Financial Position 70


9788131722855


Accounting
Managerial accounting
Finance

658.15 / GUP/F