MARC details
| 000 -LEADER |
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| fixed length control field |
09289cam a22003137i 4500 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
EG-NbEJU |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20241117212956.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
240510s2018 nyu a gr b 001 0eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9788126575701 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9788126586684 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
EG-NbEJU |
| Language of cataloging |
eng |
| Transcribing agency |
EG-NbEJU |
| Modifying agency |
EG-NbEJU |
| 041 ## - LANGUAGE CODE |
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| Language code of text/sound track or separate title |
eng |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
HF5636 |
| Item number |
.A76 2018 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Arora , R. K. |
| 245 10 - TITLE STATEMENT |
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| Title |
Financial Accounting : |
| Remainder of title |
Fundamentals , Analysis and Reporting / |
| Statement of responsibility, etc. |
R. K. Arora Professor International Management Institute New Delhi |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
Second Edition |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Place of publication, distribution, etc. |
New York : |
| Name of publisher, distributor, etc. |
Wiley , |
| Date of publication, distribution, etc. |
2018 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
552 pages ; |
| Dimensions |
30 cm |
| 500 ## - GENERAL NOTE |
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| General note |
About the Author<br/>Ravinder Kumar Arora is Professor of Finance and Accounting at International Management Institute, New Delhi. He has a B.Com. degree with distinction from Panjab University; an MBA degree from University Business School, Chandigarh; and a doctorate from Indian Institute of Technology, Delhi. He is also a fellow member of the Institute of Cost Accounts of India and the Institute of Company Secretaries of India. He has nearly three and a half decades of industry, teaching and research experience. He has published his research in premier national and international journals. |
| 505 ## - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Preface<br/><br/>About the Author<br/><br/>1 Nature and Purpose of Accounting<br/><br/>1.1 Introduction<br/><br/>1.2 Accounting<br/><br/>1.3 Users and Uses of Accounting Information<br/><br/>1.4 Sub-Fields of Accounting<br/><br/>1.5 Accounting Terms<br/><br/>1.6 Financial Statements<br/><br/>1.7 Generally Accepted Accounting Principles<br/><br/>2 Balance Sheet<br/><br/>2.1 Introduction<br/><br/>2.2 Balance Sheet<br/><br/>2.3 Assets<br/><br/>2.4 Liabilities<br/><br/>2.5 Basic Concepts Underlying Preparation of Balance Sheet<br/><br/>3 Statement of Profit and Loss<br/><br/>3.1 Introduction<br/><br/>3.2 Statement of Profit and Loss<br/><br/>3.3 Basic Concepts<br/><br/>4 Accounting Records and Systems<br/><br/>4.1 Introduction<br/><br/>4.2 Steps in the Accounting Cycle<br/><br/>4.3 Analysis of Accounting Transactions<br/><br/>4.4 Accounting Records<br/><br/>4.5 Trial Balance<br/><br/>5 Preparation of Financial Statements<br/><br/>5.1 Introduction<br/><br/>5.2 Relationship Between Profit and Loss Account and Balance Sheet<br/><br/>5.3 Preparation of Profit and Loss Account<br/><br/>5.4 Preparation of Balance Sheet<br/><br/>5.5 Adjustment Entries<br/><br/>5.6 Adjusted Trial Balance<br/><br/>6 Plant Assets and Intangible Assets<br/><br/>6.1 Introduction<br/><br/>6.2 Accounting for Property, Plant and Equipment<br/><br/>6.3 Revaluation of Property, Plant and Equipment<br/><br/>6.4 Retirements and Disposals<br/><br/>6.5 Depreciation<br/><br/>6.6 Depreciation Methods<br/><br/>6.7 Impairment of Assets<br/><br/>6.8 Intangible Assets<br/><br/>6.9 Internally Generated Intangible Assets<br/><br/>6.10 Amortization of Intangible Assets<br/><br/>6.11 Useful Life of Intangible Assets<br/><br/>6.12 Residual Value of Intangible Assets<br/><br/>6.13 Research and Development Expenditure<br/><br/>6.14 Goodwill<br/><br/>7 Inventories: Accounting and Valuation<br/><br/>7.1 Introduction<br/><br/>7.2 Inventories<br/><br/>7.3 Reasons for Keeping Inventories<br/><br/>7.4 Objectives of Inventory Accounting<br/><br/>7.5 Effects of Inventory Misstatements<br/><br/>7.6 Systems for Keeping Inventory Records<br/><br/>7.7 Cost of Inventories<br/><br/>7.8 Inventory Costing Methods<br/><br/>7.9 Inventory Costing Under the Periodic Inventory System<br/><br/>7.10 Inventory Costing Under the Perpetual Inventory System<br/><br/>7.11 Comparison of Alternative Inventory Costing Methods<br/><br/>7.12 The Consistency Principle<br/><br/>7.13 Lower-of-Cost or Market Value<br/><br/>7.14 Determining Inventory Quantities<br/><br/>7.15 Valuing Inventories by Estimation<br/><br/>7.16 Recognition of Inventories as an Expense<br/><br/>7.17 Disclosure<br/><br/>8 Corporate Financial Statements<br/><br/>8.1 Introduction<br/><br/>8.2 Books of Accounts to Be Kept by a Company<br/><br/>8.3 Financial Statements<br/><br/>8.4 Assets<br/><br/>8.5 Equity<br/><br/>8.6 Other Equity<br/><br/>8.7 Liabilities<br/><br/>8.8 Contingent Liabilities and Commitments<br/><br/>8.9 Revenue from Operations<br/><br/>8.10 Other Income<br/><br/>8.11 Expenses<br/><br/>8.12 Profit Before Exceptional Items and Tax<br/><br/>8.13 Exceptional Items<br/><br/>8.14 Tax Expense<br/><br/>8.15 Profit (Loss) for the Period from Continuing Operations<br/><br/>8.16 Discontinued Operations<br/><br/>8.17 Profit (Loss) for the Period<br/><br/>8.18 Other Comprehensive Income<br/><br/>8.19 Earnings per Share<br/><br/>8.20 Income Taxes<br/><br/>8.21 Dividend<br/><br/>8.22 Preliminary Expenses<br/><br/>8.23 Discount on Issue of Shares or Debentures<br/><br/>8.24 Capitalization of Profits<br/><br/>8.25 Preparing Profit and Loss Account and Balance Sheet<br/><br/>9 Financial Statements of Banking Companies<br/><br/>9.1 Introduction<br/><br/>9.2 Types of Banks<br/><br/>9.3 Accounting System of Banks<br/><br/>9.4 Legal Provisions<br/><br/>9.5 Income Recognition<br/><br/>9.6 Format of Financial Statements<br/><br/>9.7 Classification of Advances and Provisioning<br/><br/>9.8 Classification of Investments<br/><br/>9.9 Capital Adequacy Norms<br/><br/>9.10 Some Special Transactions<br/><br/>10 Understanding Corporate Annual Reports<br/><br/>10.1 Introduction<br/><br/>10.2 Notes to Accounts<br/><br/>10.3 Directors’ Report<br/><br/>10.4 Independent Auditors’ Report<br/><br/>10.5 Segment Information<br/><br/>10.6 Related Party Transactions<br/><br/>10.7 Corporate Governance Report<br/><br/>10.8 Management Discussion and Analysis Report<br/><br/>10.9 Business Responsibility Report<br/><br/>10.10 Value Added Statement<br/><br/>10.11 Economic Value Added Statement 398<br/><br/>11 Statement of Cash Flows<br/><br/>11.1 Introduction<br/><br/>11.2 Cash and Cash Equivalents<br/><br/>11.3 Purposes of Cash Flow Statement<br/><br/>11.4 Operating Activities<br/><br/>11.5 Investing Activities<br/><br/>11.6 Financing Activities<br/><br/>11.7 Reporting Cash Flows from Operating Activities<br/><br/>11.8 Reporting Cash Flows from Investing Activities<br/><br/>11.9 Reporting Cash Flows from Financing Activities<br/><br/>11.10 Treatment of Special Items<br/><br/>11.11 Format of Cash Flow Statement (Direct Method) 414<br/><br/>11.12 Format of Cash Flow Statement (Indirect Method)<br/><br/>11.13 Analysis of Cash Flow Statement<br/><br/>12 Analysis of Financial Statements<br/><br/>12.1 Introduction<br/><br/>12.2 Techniques of Financial Analysis<br/><br/>12.3 Comparative Financial Statements<br/><br/>12.4 Trend Percentages<br/><br/>12.5 Common-Size Financial Statements<br/><br/>12.6 Ratio Analysis<br/><br/>12.7 Analyzing Financial Statements of Banking Companies<br/><br/>12.8 Quality of Earnings<br/><br/>12.9 Sustainable Income<br/><br/>13 Financial Reporting Standards<br/><br/>13.1 Introduction<br/><br/>13.2 Accounting Standards Issued by ICAI<br/><br/>13.3 International Financial Reporting Standards (IFRS)<br/><br/>13.4 Advantages of Adopting IFRS<br/><br/>13.5 Indian Accounting Standards<br/><br/>13.6 Applicability and Roadmap for Implementation of Ind AS<br/><br/>13.7 Comparison of Indian GAAP, IFRS and Ind AS<br/><br/>Summary – Review of Learning Objectives<br/><br/>Glossary<br/><br/>Review Questions<br/><br/>Index |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
Preface<br/>The study of financial accounting is necessary for business managers, investors and many other users to take<br/>informed decisions and to make appropriate judgements. There are many excellent books available on the<br/>subject. However, I felt there was a need for a book that starts with simple and easy concepts and then grad-<br/>ually explains the difficult and complex ones. To this end, the book first explains the accounting concepts<br/>with reference to financial statements of non-corporate entities and only later moves to the more complex<br/>corporate financial statements.<br/>Moreover, there have been important changes in the recent past that made it necessary to have a book<br/>that incorporates these changes. The first important change was the promulgation of the Companies Act,<br/>2013. The new Act made many changes in the provisions related to corporate accounts and corporate<br/>financial statements. The other major change was the coming into effect, in a staggered manner, of the new<br/>Indian Accounting Standards (Ind AS) which marks a step towards convergence of the Ind AS with the<br/>International Financial Reporting Standards (IFRS). This book is based on the new provisions that form a<br/>part of the Companies Act, 2013 and the Ind AS.<br/>The book is primarily written for graduate students of management. However, it should prove equally<br/>useful for undergraduate students of commerce (B. Com.) as well as students of professional courses, such<br/>as Chartered Accountancy (CA) and Cost and Management Accountancy (CMA). |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
ABOUT THE BOOK<br/>The book Financial Accounting - Fundamentals, Analysis and Reporting takes the students through the subject matter of Financial Accounting in a step-wise manner. Chapter 1 provides the basics of accounting and its uses. Chapters 2 and 3 introduce the financial statements prepared by business enterprises. Chapters 4 to 9 and Chapter 11 then explain the detailed process of preparing simple and intricate financial statements of both non- corporate and corporate entities, including banking companies. After this, the analysis of the financial statements from the perspective of managerial decision making is explained in Chapter<br/>12. Apart from Accounting Fundamentals and Analysis of Financial Statements, the book lays great stress on Corporate Financial Reporting. Chapter 10 describes in detail the various disclosures that companies need to make in their annual reports. Chapter 13 describes the currently applicable financial reporting standards that companies need to comply with. To access learning resources, visit www.wileyindia.com/financial-accounting- fundamentals-analysis-and-reporting.html |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Accounting |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Management |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Financial Accounting |
| 901 ## - Cataloger information |
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| Cataloger Name |
Kholoud |
| 902 ## - PDF File name |
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| PDF File name |
1006 |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Source of classification or shelving scheme |
Library of Congress Classification |
| Koha item type |
Books |
