Home Page Icon
Home Page
Table of Contents for
Financial Accounting for Managers
Close
Financial Accounting for Managers
by Sanjay Dhamija
Financial Accounting for Managers, 3e
Cover
About Pearson
Title Page
Contents
Preface
Acknowledgements
About the Author
1 INTRODUCTION TO ACCOUNTING
1.1 What is Accounting?
1.2 Users of Financial Accounting Information
1.3 Financial Accounting Versus Management Accounting
1.4 Need for Accounting Principles—GAAP and Accounting Standards
1.5 Accounting Cycle
1.6 Financial Statements
1.7 Accounting Environment
2 GENERALLY ACCEPTED ACCOUNTING PRINCIPLES AND ACCOUNTING STANDARDS
2.1 Nature of Generally Accepted Accounting Principles
2.2 Need for Accounting Standards
2.3 Accounting Standards in India
2.4 Globalization of Accounting Standards
3 ACCOUNTING CYCLE
3.1 Introduction
3.2 Accounting Process
3.3 Journal Entry
3.4 Classification
3.5 Summarization
3.6 Adjustment Entries
3.7 Financial Statements
4 FINANCIAL STATEMENTS OF COMPANIES
4.1 Introduction
4.2 Financial Statements
4.3 Statement of Profit and Loss
4.4 Balance Sheet
4.5 Statement of Change in Equity
4.6 Cash Flow Statement
4.7 Notes to Accounts
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
7.1 Revenue
7.2 Quantum of Revenue
7.3 Timing of Revenue Recognition
7.4 Impact of Uncertainty
7.5 Disclosures
7.6 Accounting for Receivables
8 ACCOUNTING AND VALUATION OF INVENTORY
8.1 Meaning of Inventory
8.2 Inventories and the Financial Statements
8.3 Methods of Inventory Accounting
8.4 Valuation of Inventory
8.5 Costing Methods
8.6 Disclosures
9 ACCOUNTING FOR FIXED ASSETS AND DEPRECIATION
9.1 Introduction
9.2 Property, Plant and Equipment
9.3 Investment Property
9.4 Intangible Assets
9.5 Impairment of Asset
10 ACCOUNTING FOR INVESTMENTS
10.1 Introduction
10.2 Classification of Investments
10.3 Measurement
10.4 Investment in Subsidiaries, Associates and Joint Venture
11 CASH FLOW STATEMENT
11.1 Introduction
11.2 Cash Flow Statement
11.3 Cash Flow from Operating Activities
11.4 Cash Flow from Investing Activities
11.5 Cash Flows from Financing Activities
11.6 Special Points
11.7 Cash Flows at Different Stages of Life cycle
12 CONSOLIDATED FINANCIAL STATEMENTS
12.1 Introduction
12.2 Concept of Control
12.3 Consolidated Financial Statements
12.4 Consolidated Statement of Profit and Loss
12.5 Consolidated Balance Sheet
12.6 Investments in Associates and Joint Ventures
13 DISCLOSURES IN ANNUAL REPORTS
13.1 Introduction
13.2 Disclosures under the Companies Act, 2013
13.3 Disclosures under Listing Agreement
13.4 Disclosures under Accounting Standards
13.5 Voluntary Disclosures
14 ANALYSIS OF FINANCIAL STATEMENTS
14.1 Introduction
14.2 Common Size Statements
14.3 Indexed Financial Statements
14.4 Ratio Analysis
14.5 Ratios to Predict Financial Insolvency
15 FINANCIAL SHENANIGANS
15.1 Introduction
15.2 Financial Shenanigans
15.3 Motivations for Financial Shenanigans
15.4 Opportunities for Financial Shenanigans
15.5 Financial Shenanigans Techniques
15.6 Regulatory Reactions
15.7 How to Detect Financial Shenanigans?
15.8 Prevention of Financial Shenanigans
Copyright
Search in book...
Toggle Font Controls
Playlists
Add To
Create new playlist
Name your new playlist
Playlist description (optional)
Cancel
Create playlist
Sign In
Email address
Password
Forgot Password?
Create account
Login
or
Continue with Facebook
Continue with Google
Sign Up
Full Name
Email address
Confirm Email Address
Password
Login
Create account
or
Continue with Facebook
Continue with Google
Prev
Previous Chapter
Title Page
Next
Next Chapter
Contents
Dedication
To my parents and teachers
Add Highlight
No Comment
..................Content has been hidden....................
You can't read the all page of ebook, please click
here
login for view all page.
Day Mode
Cloud Mode
Night Mode
Reset