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Principles of Financial Accounting provides a clear exposition of the concepts, procedures and techniques of accounting, a subject area that is constantly evolving to meet the growing and dynamic demands of business and industry. Keeping pace with the procedures and techniques is a must for every student planning a career in accounting. With this in view, the University of Delhi has restructured its courses and tried to give a new orientation to commerce education by introducing a new four-year B Com (Hons) course. This book is primarily written keeping in view the requirements of students preparing for this course. KEY FEATURES • Simple and reader-friendly text • Blends the concept and practical applications of accounting • Covers the latest concepts, procedures and techniques • Practical problems with short answers for practice
The book is exclusively meant for BCom (Hons.) students of Paper CH 1.2, Semester 1, University of Delhi. The book exhaustively covers the entire syllabus of the course. Written in an easy-to-understand language, the book would be highly useful for students who wish to master the concepts of accounting. KEY FEATURES • The book is designed on the DIYA (Do It Yourself Approach) • A workbook—added at the end as an annexure—containing numerical questions with their answers, complements the book to help students self-evaluate themselves • There are additional Review Questions, Illustrations, True/False Questions and numerical problems with solutions in the main book • Accounting treatment in the book is in conformity with various laws and accounting standards issued by the Institute of Chartered Accountants of India and prescribed by the Central Government in consultation with the National Advisory Committee on Accounting Standards
This book of Financial Accounting is designed as per the latest syllabus of B.Com (Course) of Indian Universities particularly of Delhi University. It explains its meaning, principles, concepts in a very interesting and lucid style. Sufficient number of solved illustrations are given in a graded manner which would prove a boon to the readers to understand and grasp the subject clearly. It also contains the latest i.e., upto 2006 Delhi University and other professional bodies examination papers along with sufficient number of unsolved questions of different types i.e., essay type questions, objective type questions and exercises along with their answers. The book would prove indispensable for the students of B.Com Course of Delhi University and other professional courses.
Keeping In View The Latest Revision And Restructuring Of B.Com. (Honours) Course, The Book Has Been Thoroughly Revised And Updated To Meet The Expectations Of The Teaching And Student Community Of Financial Accounting Of Indian Universities In General And That The University Of Delhi In Particular. The Book Provides A Comprehensive Presentation Of Subject-Matter In Simple Language And Lucid Style. It Unfolds The Concepts And Application Of Accounting Principles Systematically To Enable The Readers To Develop Thorough Understanding Of Each Topic. This Makes The Book Equally Useful For Beginners And Professionals. The Illustrations And Problems Have Been Suitably Graded. Most Of The Problems Have Been Selected From The Latest Examination Papers Of Various Universities And Professional Bodies Such As I.C.A.I., I.C.W.A. And I.C.S.I. To Help Develop An In-Depth Understanding Of Subject-Matter And To Make The Book Result-Oriented, Solutions Are Provided With Explanatory Working Notes So That Students Could Learn The Secret Of Perfect Solutions Without Loss Of Time. A Galaxy Of Selected Problems Will Familiarise The Students With The Learning Level Of Standard Expected From Them.
This book has been written specifically for the students of BCom (Hons) of the University of Delhi in accordance with its prescribed syllabus and that of School of Open Learning. Its basic features are the same as the mother book Cost Accounting—Principles and Practice, which is a UGC recommended text for the last many years. Thus, it gives a thorough grounding in cost concepts, cost behaviour, and costing methods. The subject matter has been organized on ‘first things first’ basis to sustain the interest of the students. Every discussion involving conceptual difficulties is immediately followed by a numerical example.
This book has been primarily designed to meet the needs of B.Com. first semester students for the Panjab University, Chandigarh. It comprehensively covers the major course, namely, Principles of Financial Accounting. The book acquaints the students to acquire conceptual knowledge of financial accounting and to impart skills for recording various kinds of business transactions. Topics like Financial Accounting Standards, Financial Statements, Branch Accounting, Departmental Accounts, Consignment Accounts, Joint Venture Accounts, Partnership Accounts and Royalty Accounts have been aptly discussed in a lucid manner.
The book provides comprehensive coverage of the course-content requirements of the students appearing in the paper 'Management Accounting' at the B.Com, M.Com, BBA, and MBA Examinations of different Indian Universities. The book has been divided into THREE Convenient Sections. Each section covers a different aspect of 'Management Accounting' with the subject divided into chapters covering different topics systematically and concisely. The unique features of this book lie in its simplicity of style and systematic presentation of theory and graded practical illustrations which have made it user-friendly mainly for the students. This book's other main strengths are exhaustive text plentiful illustrative examples and end-of-the-chapter exercises with answers. NEW FEATURES IN THIS EDITION Updated position regarding, IFRSs and steps for their convergence in India. Certain new concepts viz. Target Costing, Kaizen Costing, and Balanced Scorecard have been incorporated in Chapter 3 (Section A) and Appendix 1 of the book. Schedule III regarding the presentation of financial statements as per the Companies Act, 2013 has been incorporated as Appendix 5 to the book.
Financial Accounting: For University of Delhi provides a comprehensive, simple, and pragmatic presentation of various concepts in accounting. Rich in pedagogy and extensive in coverage, the book meets the requirements of B.Com. (H) students of the University of Delhi.
This is a comprehensive, authentic textbook on 'Accounting for Everyone'. It has been written with the following objectives: • [Analyze] the following: Various terms used in accounting Information from the company's annual reports • [Make Accounting Entries], prepare cash books and other accounts necessary while running a business • [Prepare] the following: Profit & loss account and balance sheet Accounts based on accounting software This book is meant for non-commerce students & other learners. It aims to fulfil the requirement of the General Elective paper offered by the Department of Commerce, based on the Undergraduate Curriculum Framework (UGCF) for the University of Delhi and various Universities throughout India. The Present Publication is the Latest Edition, authored by Bhushan Kumar Goyal, with the following noteworthy features: • [Simple Language & Systematic Manner] of the presentation of the subject matter with special emphasis on presenting an easy-to-understand format • [Examples, Charts, Tables & Other Study Aids] have been included in this book to maintain readability • [Emphasis on Conceptual & Practical Aspects] to enable superior understanding & to solve practical problems with ease • [Comprehensive Accounting Treatment] to quickly solve practical questions • [Graded & Comprehensive Illustrations with Working Notes] has been included in this book • [Theoretical/Objective/Practical Questions] have been given at the end of the chapters for students to check their understanding of concepts • [Student-Oriented Book] This book has been developed keeping in mind the following factors: Interaction of the author/teacher with their students in the classroom Shaped by the author/teacher's experience of teaching the subject matter at different levels for more than 43 years Reactions and responses of students have also been incorporated at different places in the book The detailed contents of the book are as follows: • Accounting System • Basic Accounting Terms • Financial Accounting Principles • Basis of Accounting • Classification of Accounts and Rules of Debit and Credit • Source Document and Preparation of Vouchers • Journal and Ledger • Cash Book • Depreciation Accounting • Trial Balance • Capital and Revenue Expenditure and Receipts • Financial Statements of Sole Proprietor – I • Preparation of Financial Statements – II • Accounts from Incomplete Records (Single Entry System)
This book presents accounting concepts and practices in a simple, reader-friendly manner. It gives an in-depth understanding of the fundamentals carefully woven with years of corporate experience. In other words, this book helps the readers learn and understand the tenets encompassing: • Preparation • Use and Analysis of Financial Statements • Supplemented by Real Life Examples and Scenarios • Presented in a Concise, Simple and Comprehensive Manner This book will be helpful for students and practitioners as it covers the course of PGDM/MBA taught in leading business schools in the country. Also, the level of discussion, illustrations, and exercises covered in each chapter are well attuned to professional courses such as Chartered Accountancy in India (ICAI) and the UK's Association of Chartered Certified Accountants (ACCA). Furthermore, this book's chapters have been aligned with the course content as prescribed by the majority of Indian universities for their Commerce/Accountancy courses. The Present Publication is the Reprint July 2023 Edition, authored by Dr Narender L. Ahuja and Dr Varun Dawar. The structure of the book is as follows: • [Introduction to Accounting] Chapter 1 introduces the need for accounting and briefly explains the difference between financial accounting and management accounting. It further focuses on the purpose of preparing profit and loss account and balance sheet and discusses the need to audit financial accounts. • [Accounting Concepts, Conventions and Policies] Chapter 2 introduces the main accounting concepts and conventions. The chapter further focuses on the distinction between accrual and cash accounting systems and identifies the qualitative characteristics of financial statements. • [Recording Transactions in the Journal and the Ledger] Chapter 3 discusses the accounting equation and double-entry accounting principles for recording transactions involving assets, liabilities, capital, expenses and revenues. It further identifies the steps in the accounting cycle and explains how to analyse transactions for journalising and ledger posting. • [Trial Balance to Financial Statements] Chapter 4 introduces the readers to trial balance and its preparation, including the adjustment entries required for various items. • [Inventory, Depreciation and Accounting Errors] Chapter 5 discusses the main cost formulae for inventory valuation. It further focuses on the primary methods for calculating depreciation, including its accounting treatment. • [The Annual Report – Qualitative and Quantitative Disclosures] Chapter 6 discusses the general disclosures in an annual report in terms of the requirements of various bodies and highlights the structure and format of an annual report. This chapter helps readers understand the objectives of the Management Discussion and Analysis section and the significance of the Director's and Auditor's reports. This chapter aims to enable readers to understand the progress or health of the state of affairs of a company through its yearly document, the 'Annual Report'. • [Analysing Financial Statements – I | Financial Ratios Analysis] Chapter 7 discusses the need for financial ratios analysis and covers various types of ratios such as liquidity ratios, profitability ratios and capital structure ratios and their use in carrying out inter-firm and inter-period comparison of performance. • [Analysing Financial Statements – II | Horizontal, Common-size and Trend Analysis] Chapter 8 discusses the important yet simple techniques of horizontal, common-size and trend analysis, which are integral to financial ratios analysis. • [Statement of Cash Flows] Chapter 9 introduces the readers to the cash flow statement, its importance and uses. The chapter further explains the methods of computing activity-wise cash flows and their analysis and interpretation. • [Consolidated Financial Statements | Introduction, Balance Sheet Consolidation, Consolidated Profit & Loss Statement and Further Aspects] Chapter 10 and Chapter 11 discuss the meaning of parent-subsidiary relationship and objectives of consolidated financial statements. These chapters would help readers understand the basic principles of preparing the consolidated statements and enumerate differences between the treatment of pre-acquisition and post-acquisition profits for consolidation. • [Consolidated Financial Statements – III | Vertical & Mixed Groups, Piecemeal Acquisitions and Associates] Chapter 12 introduces the readers to the consolidation of vertical and mixed groups and the consolidation of piecemeal acquisitions and associates. • [Convergence of Indian Accounting Standards with IFRS] Chapter 13 discusses the need for uniformity and transparency in reporting standards and the roadmap for implementation of Indian Accounting Standards (Ind AS) to achieve convergence with IFRS (International Accounting Standards). The chapter further lists the major differences between the Indian GAAP (current Indian accounting standards), converged Indian accounting standards (Ind AS) and IFRS.