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Financial Accounting : As per the latest curriculum on the directives of NEP 2020

Financial Accounting : As per the latest curriculum on the directives of NEP 2020

Author : M C Shukla, S C Gupta & T S Grewal

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  • ISBN : 9789358700107
  • Pages : 496
  • Binding : Paperback
  • Language : English
  • Imprint : S Chand Publishing
  • © year : 2023
  • Size : 6.50*9.25

Price : 475.00 380.00

Quantity : - +

This textbook has been primarily designed to meet the needs of B.Com. First Semester students under the recommended National Education Policy 2020. It comprehensively covers the major paper, namely, Financial Accounting. This book has been divided into five units, comprising of 13 chapters. The book acquaints the students to acquire conceptual knowledge of financial accounting and to impart skills for recording various kinds of business transactions. The students will understand the accounting treatment of depreciation, accounting for hire purchase and instalment purchase system along with the branch accounting. Topics like Accounting Theory and Philosophy, Financial Accounting Standards, Business Income and Revenue Recognition, Financial Statements of Non-corporate Entities, Financial Statements of Not for Profit Organisations (NPO), Hire Purchase, Instalment and Lease, Branch Accounting, Introduction to Computerised Accounting and Introduction to Tally.ERP 9 have been aptly discussed in a lucid manner.

  • Numerous illustrations along with solution have been provided for better understanding of important theoretical concepts
  • Engaging chapter-end exercises have been provided for practice
  • Diagrammatic representations of accounting concepts/procedures in every chapter

UNIT I: THEORETICAL FRAMEWORK
 
  • Accounting Theory and Philosophy
  • Introduction to Financial Accounting and GAAP
  • Financial Accounting Standards
 
UNIT II: MEASUREMENT OF BUSINESS INCOME
 
  • Business Income and Revenue Recognition
  • Capital and Revenue Expenditure
  • Depreciation, Reserves and Provisions
  • Valuation of Inventories
  • Preparation of Financial Statements of Non-corporate Entities
 
UNIT III: FINAL ACCOUNTS
 
  • Financial Statements of Not for Profit Organisations (NPO)
 
UNIT IV: HIRE PURCHASE, INSTALMENT SYSTEMS AND BRANCHES
 
  • Hire Purchase, Instalment and Lease
  • Branch Accounting
 
UNIT V: COMPUTERISED ACCOUNTING SYSTEM
 
  • Introduction to Computerised Accounting
  • Introduction to Tally.ERP 9

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