- Cover
- About Pearson
- Title Page
- Contents
- Preface
- Acknowledgements
- About the Author
- 1 INTRODUCTION TO ACCOUNTING
- 2 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND ACCOUNTING STANDARDS
- 3 ACCOUNTING CYCLE
- 4 FINANCIAL STATEMENTS OF COMPANIES
- 5 STATEMENT OF PROFIT AND LOSS
- 5.1 Introduction
- 5.2 Format of Statement of Profit and Loss
- 5.3 Revenue
- 5.4 Expenses
- 5.5 Exceptional Items
- 5.6 Tax Expenses
- 5.7 Profit/Loss From Discontinued Operations
- 5.8 Profit/Loss for the Period
- 5.9 Other Comprehensive Income (OCI)
- 5.10 Earnings Per Share
- 5.11 Various Measures of Profit
- 5.12 Appropriation of Profit
- 6 BALANCE SHEET
- 6.1 Introduction
- 6.2 Format of Balance Sheet
- 6.3 Assets
- 6.4 Non-Current Assets
- 6.5 Current Assets
- 6.6 Current Tax Assets (NET)
- 6.7 Other Current Assets
- 6.8 Equity and Liabilities
- 6.9 Equity
- 6.10 Statement of Change in Equity
- 6.11 Liabilities
- 6.12 Non-Current Liabilities
- 6.13 Current Liabilities
- 6.14 Contingent Liabilities and Commitments
- 7 ACCOUNTING FOR REVENUE
- 8 ACCOUNTING AND VALUATION OF INVENTORY
- 9 ACCOUNTING FOR FIXED ASSETS AND DEPRECIATION
- 10 ACCOUNTING FOR INVESTMENTS
- 11 CASH FLOW STATEMENT
- 12 CONSOLIDATED FINANCIAL STATEMENTS
- 13 DISCLOSURES IN ANNUAL REPORTS
- 14 ANALYSIS OF FINANCIAL STATEMENTS
- 15 FINANCIAL SHENANIGANS
- Copyright
FINANCIAL ACCOUNTING
for Managers
Third Edition
Sanjay Dhamija
Professor
Finance and Accounting Department
International Management Institute, New Delhi
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