Financial accounting : a managerial perspective (Record no. 11565)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 08435nam a2200169Ia 4500 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 8120343433 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.48 |
| Item number | NAR |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Narayanaswamy, R. |
| 245 ## - TITLE STATEMENT | |
| Title | Financial accounting : a managerial perspective |
| 250 ## - EDITION STATEMENT | |
| Edition statement | Ed.4 |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | New Delhi |
| Name of publisher, distributor, etc. | PHI Learning Pvt Ltd |
| Date of publication, distribution, etc. | 2011 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xxiv,680p. |
| 500 ## - GENERAL NOTE | |
| General note | CONTENTS Preface xi Acknowledgements xv Interview with Mr. N. R. Narayana Murthy, Infosys Technologies Limited xvii Introduction xxi PART 1 THE BASIC ACCOUNTING MODEL 1 ACCOUNTING AND ECONOMIC DECISIONS 3-61 The Chapter in a Nutshell 4 Understanding Business Organizations 4 What is Accounting 7 Users of Accounting Information 9 Financial and Management Accounting 15 Accounting Measurement Assumptions 17 Generally Accepted Accounting Principles and the Accounting Environment 20 Forms of Business Organization 24 Accounting, Capital Market and Corporate Governance 29 The Accounting Equation 32 Financial Statements 37 Fields of Accounting Activity 41 Accounting as an Academic Discipline 45 Fraud and Ethical Issues in Accounting 46 Looking Back 47 Review Problem 49 Assignment Material 50 Business Decision Cases 55 Interpreting Financial Reports 56 Research Projects 58 Scanning the Annual Report 59 Answers-Test Your Understanding 60 2 PROCESSING TRANSACTIONS 62-107 The Chapter in a Nutshell 63 Accounts 63 Commonly Used Accounts 65 The Double-entry System: The Basis of Modern Accounting 68 Comprehensive Illustration: Fashion Concepts Company 71 Recording Transactions 82 Trial Balance 85 Looking Back 89 Review Problem 89 Assignment Material 92 Business Decision Cases 101 Interpreting Financial Reports 103 Research Projects 105 Scanning the Annual Report 105 Answers-Test Your Understanding 106 3 MEASURING INCOME 108-170 The Chapter in a Nutshell 109 Income Measurement 109 Accrual Accounting 112 The Matching Principle 114 The Adjustment Process: Converting Cash into Accrual 115 Apportioning Recorded Expenses 116 Using the Worksheet 132 Overview of the Accounting Cycle 134 Closing Entries 135 Post-closing Trial Balance 142 Reversing Entries 142 Looking Back 145 Review Problem 146 Assignment Material 150 Business Decision Cases 163 Interpreting Financial Reports 166 Research Projects 168 Scanning the Annual Report 169 Answers-Test Your Understanding 169 4 ACCOUNTING FOR MERCHANDISING TRANSACTIONS 171-205 The Chapter in a Nutshell 172 Income Measurement for a Merchandising Organization 172 Revenue from Sales 173 Cost of Goods Sold 179 Operating Expenses 183 Worksheet for a Merchandising Organization 184 Classified Financial Statements 188 Looking Back 191 Review Problem 192 Assignment Material 193 Business Decision Cases 202 Interpreting Financial Reports 203 Research Projects 204 Scanning The Annual Report 204 Answers-Test Your Understanding 204 INTERVIEW WITH MR. PRABHAKAR KALAVACHERLA, INTERNATIONAL ACCOUNTING STANDARDS BOARD 207 PART 2 MEASURING AND REPORTING ASSETS, LIABILITIES AND EQUITY 5 INTERNAL CONTROL SYSTEMS, CASH, AND RECEIVABLES 211-261 The Chapter in a Nutshell 212 Internal Control Systems 212 Internal Control for Cash 217 Cash 220 Bank Reconciliation 221 Debtors 226 Bills Receivable 232 Special Cases of Revenue Recognition 238 Pledging, Assignment and Factoring 242 Financial Analysis of Debtors 243 Looking Back 244 Review Problem 245 Assignment Material 247 Business Decision Cases 255 Interpreting Financial Reports 256 Research Projects 258 Scanning the Annual Report 259 Answers-Test Your Understanding 260 6 INVENTORIES 262-302 The Chapter in a Nutshell 263 Current Assets and Non-Current Assets 263 Inventory Valuation and Income Measurement 263 Determining the Physical Inventory 266 Inventory Costs 267 Cost Formulas 268 Comparing Alternative Inventory Costing Methods 270 Inventory Profits 272 Inventory Valuation 272 Estimating Inventory Value 276 Perpetual Inventory System 278 Accounting for Manufacturing Costs 281 Financial Analysis of Inventories 284 Managing the Operating Cycle 286 Looking Back 288 Review Problem 289 Assignment Material 290 Business Decision Cases 296 Interpreting Financial Reports 297 Research Projects 300 Scanning the Annual Report 301 Answers-Test Your Understanding 301 7 FIXED ASSETS 303-369 The Chapter in a Nutshell 304 Fixed Assets in Perspective 304 Property, Plant and Equipment 304 Determining Cost of Acquisition 305 Accounting for Depreciation 309 Depreciation Methods 311 Special Problems in Depreciation Accounting 319 Capital and Revenue Expenditures 325 Depreciation for Income Tax Purposes 328 Disposal of Depreciable Assets 329 Myths about Depreciation 332 Revaluation of Property, Plant and Equipment 334 Accounting for Intangible Assets 337 Accounting for Natural Resources 343 Impairment of Assets 347 Financial Analysis of Fixed Assets 348 Looking Back 349 Review Problem 350 Assignment Material 350 Business Decision Cases 358 Interpreting Financial Reports 359 Research Projects 366 Scanning the Annual Report 367 Answers-Test Your Understanding 368 8 INVESTMENTS 370-416 The Chapter in a Nutshell 371 Investments in Perspective 371 Financial Instruments and Financial Assets 371 Equity and Debt Instruments 371 Impairment of Financial Assets 378 Equity Investments for Business Purposes 380 Subsidiaries 381 Consolidated Financial Statements 382 Business Combination 384 Consolidated Financial Statements and Business Combination Illustrated 387 Joint Ventures 393 Associates 398 Investments in Separate Financial Statements 401 Investment Property 401 Looking Back 402 Review Problem 404 Assignment Material 405 Business Decision Cases 410 Interpreting Financial Reports 410 Research Projects 411 Scanning the Annual Report 411 Answers-Test Your Understanding 412 9 LIABILITIES 417-480 The Chapter in a Nutshell 418 Liabilities in Perspective 418 Classification of Liabilities 419 Current Liabilities 419 Contingent Liabilities 423 Long-term Liabilities 425 Accounting for Income Taxes 443 Off-balance Sheet Financing 459 Looking Back 462 Review Problem 462 Assignment Material 463 Business Decision Cases 468 Interpreting Financial Reports 469 Research Projects 477 Scanning the Annual Report 477 Answers-Test Your Understanding 478 10 SHAREHOLDERS' EQUITY 481-522 The Chapter in a Nutshell 482 The Corporate Organization 482 Share Capital 484 Accounting for Share Capital 485 Preference Share Capital 488 Reserves 490 Buy-back of Shares and Treasury Stock 492 Bonus Shares 495 Dividends 496 Stock-based Compensation 497 Earnings per Share 501 Looking Back 505 Review Problem 506 Assignment Material 506 Business Decision Cases 512 Interpreting Financial Reports 513 Research Projects 520 Scanning the Annual Report 521 Answers-Test Your Understanding 521 PART 3 ANALYZING AND INTERPRETING ACCOUNTING INFORMATION 11 FINANCIAL STATEMENT ANALYSIS 525-583 The Chapter in a Nutshell 526 Objectives of Financial Statement Analysis 526 Sources of Information 527 Standards of Comparison 529 Earnings Quality 530 Techniques of Financial Statement Analysis 539 Using Financial Ratios 544 Corporate Disclosure Policy 559 Efficient Market Hypothesis and Financial Statement Analysis 561 Earnings Management 562 Looking Back 564 Review Problem 565 Assignment Material 566 Business Decision Cases 576 Interpreting Financial Reports 577 Research Projects 581 Scanning the Annual Report 581 Answers-Test Your Understanding 582 12 CASH FLOW STATEMENT 584-634 This Chapter in a Nutshell 585 Cash Flow Statement in Perspective 585 Purpose, Uses, and Structure 586 Format of the Cash Flow Statement 590 Preparing Cash Flow Statement 590 Reporting Cash Flows 603 Interpreting the Cash Flow Statement 606 Free Cash Flow 608 Looking Back 609 Review Problem 610 Assignment Material 613 Business Decision Cases 625 Interpreting Financial Reports 627 Research Projects 633 Scanning the Annual Report 633 Answers-Test Your Understanding 634 INTERVIEW WITH PROFESSOR SHYAM SUNDER, YALE UNIVERSITY 635 Appendix A Hindustan Unilever Limited: .Financial Statements 639-642 Appendix B Chart of Accounts 643-644 Appendix C Time Value of Money .. 645-654 Appendix D Summary of Formulas 655-657 Glossary 659-670 Answers Check for Selected Problems 672-673 Index 675-680 |
| 890 ## - COUNTRY | |
| -- | India |
| 891 ## - TOPIC | |
| -- | SP/IP |
| Withdrawn status | Lost status | Damaged status | Not for loan | Collection code | Home library | Current library | Date acquired | Source of acquisition | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Date checked out | Price effective from | Koha item type | Public note | Total Renewals |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Faculty of Planning | CEPT Library | CEPT Library | 04/02/2012 | Books India | 450.00 | 2 | 657.48 NAR | 009195 | 23/10/2017 | 13/10/2017 | 30/08/2013 | Book | Status:Catalogued;Bill No:47904 | |||||
| Faculty of Planning | CEPT Library | CEPT Library | 04/02/2012 | Books India | 450.00 | 657.48 NAR | 009196 | 30/08/2013 | 30/08/2013 | Book | Status:Catalogued;Bill No:47904 | |||||||
| Faculty of Planning | CEPT Library | CEPT Library | 04/02/2012 | Books India | 450.00 | 1 | 657.48 NAR | 009197 | 30/12/2013 | 06/12/2013 | 30/08/2013 | Book | Status:Catalogued;Bill No:47904 | 1 | ||||
| Faculty of Planning | CEPT Library | CEPT Library | 04/02/2012 | Books India | 450.00 | 1 | 657.48 NAR | 009198 | 16/10/2015 | 01/10/2015 | 30/08/2013 | Book | Status:Catalogued;Bill No:47904 | |||||
| Faculty of Planning | CEPT Library | CEPT Library | 04/02/2012 | Books India | 450.00 | 1 | 657.48 NAR | 009199 | 12/02/2014 | 30/12/2013 | 30/08/2013 | Book | Status:Catalogued;Bill No:47904 | 2 |