Financial accounting

Institute of Chartered Financial Analysts of India (ICFAI)

Financial accounting - Hyderabad Institute of Chartered Financial Analysts of India (ICFAI) 2002 - 470p.

CONTENTS
Paper I
Chapter I Introduction to Accounting and Financial Statements 1
Chapter II Accounting Standards 16
Chapter III Accounting Mechanics: Basic Records 43
Chapter IV Bills of Exchange 62
Chapter V Accounting for Inventories 69
Chapter VI Accounting for Receivables 86
Chapter VII Accounting for Fixed Assets 104
Chapter VIII Accounting for Royalties 135
Chapter IX Preparation of Financial Statements: Trial Balance and Adjustments 140
Chapter X Preparation of Financial Statements: Profit and Loss Account 153
Chapter XI Preparation of Financial Statements: Balance Sheet 161
Chapter XII Accounting for Branches 171
Paper II
Chapter XIII Accounting for Intangible Assets 193
Chapter XIV Accounting for Shares 231
Chapter XV Accounting tor Debentures 256
Chapter XVI Preparation of Financial Statements of Limited Companies 270
Chapter XVII Statutory Audit and Annual Reports 345
Chapter XVIII Limitations of Financial Statements 393
Chapter XIX Consolidated Accounts of Holding and Subsidiary Companies 404
Chapter XX Current Developments and ERP 439
Appendix I 449
Appendix II 458
Glossary 463



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