FINANCIAL ACCOUNTING: <Span Class="Subtitlevalue">(FOR DELHI UNIVERSITY, SEM. I), 1/e </Span>

Authors : Deepak Sehgal

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About the Author

Deepak Sehgal :-
He is Associate Professor, Department of Commerce, Deen Dayal Upadhyaya College, University of Delhi, and former Associate Professor and Head, MBA Finance, Skyline University College, Sharjah, UAE. He holds MPhil and PhD degrees in Corporate Finance, and has more than 23 years of experience in teaching undergraduate and postgraduate students, and professionals. His current area of interest and research, besides financial accounting, is investment management.

About the Book

The book is exclusively meant for BCom (Hons.) students of Paper CH 1.2, Semester 1, University of Delhi. The book exhaustively covers the entire syllabus of the course. Written in an easy-to-understand language, the book would be highly useful for students who wish to master the concepts of accounting.


 • Accounting Theory: An Introduction • Accounting Concepts and Conventions • Conceptual Framework of Accounting • Accounting Standards in India (Including IFRS) • Accounting Policies and AS 1 • Measurement of Income • Revenue Recognition • Accounting Cycle (Process) • Depreciation • Inventory • Capital and Revenue Expenditures and Receipts • Financial Statements of Non-Corporate Business Entities • Financial Statements of ';Not-for-Profit' Organisations • Financial Statements from Incomplete Records • Branch Accounts • Accounting for Hire-Purchase, Installment Purchase and Lease Transactions • Accounting for Dissolution of Partnership Firms

Key Features

• The book is designed on the DIYA (Do It Yourself Approach)
• A workbook—added at the end as an annexure—containing numerical questions with their answers, complements the book to help students self-evaluate themselves
• There are additional Review Questions, Illustrations, True/False Questions and numerical problems with solutions in the main book
• Accounting treatment in the book is in conformity with various laws and accounting standards issued by the Institute of Chartered Accountants of India and prescribed by the Central Government in consultation with the National Advisory Committee on Accounting Standards