TY - GEN AU - Institute of Chartered Financial Analysts of India (ICFAI) TI - Financial accounting U1 - 657.48 PY - 2002/// CY - Hyderabad PB - Institute of Chartered Financial Analysts of India (ICFAI) KW - N1 - 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 ER -