1.2 Users of Financial Accounting Information
1.3 Financial Accounting Versus Management Accounting
1.4 Need for Accounting Principles—GAAP and Accounting Standards
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
4 FINANCIAL STATEMENTS OF COMPANIES
4.3 Statement of Profit and Loss
4.5 Statement of Change in Equity
5 STATEMENT OF PROFIT AND LOSS
5.2 Format of Statement of Profit and Loss
5.7 Profit/Loss From Discontinued Operations
5.8 Profit/Loss for the Period
5.9 Other Comprehensive Income (OCI)
5.11 Various Measures of Profit
6.10 Statement of Change in Equity
6.14 Contingent Liabilities and Commitments
7.3 Timing of Revenue Recognition
7.6 Accounting for Receivables
8 ACCOUNTING AND VALUATION OF INVENTORY
8.2 Inventories and the Financial Statements
8.3 Methods of Inventory Accounting
9 ACCOUNTING FOR FIXED ASSETS AND DEPRECIATION
9.2 Property, Plant and Equipment
10.2 Classification of Investments
10.4 Investment in Subsidiaries, Associates and Joint Venture
11.3 Cash Flow from Operating Activities
11.4 Cash Flow from Investing Activities
11.5 Cash Flows from Financing Activities
11.7 Cash Flows at Different Stages of Life cycle
12 CONSOLIDATED FINANCIAL STATEMENTS
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
13.2 Disclosures under the Companies Act, 2013
13.3 Disclosures under Listing Agreement
13.4 Disclosures under Accounting Standards
14 ANALYSIS OF FINANCIAL STATEMENTS
14.3 Indexed Financial Statements
14.5 Ratios to Predict Financial Insolvency
15.3 Motivations for Financial Shenanigans
15.4 Opportunities for Financial Shenanigans
15.5 Financial Shenanigans Techniques