Financial Accounting(Principles and Practices), 2/e

Financial Accounting(Principles and Practices), 2/e

Authors : Jawahar Lal & Seema Srivastava

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About the Author

Jawahar Lal :-
He was formely Professor at the Department of Commerce, Delhi School of Economics, University of Delhi, Delhi. He also served as head, Department of Commerce and Dean, Faculty of Commerce and Business, University of Delhi. Prior to above associations, he taught at Shri Ram College of Commerce, University of Delhi. He has over forty-five years of teaching and research experience. He has been associated with teaching of postgraduate commerce and management courses, and imparting dissertation and thesis guidance to MPhil. and PhD Students.

Seema Srivastava :- Lecturer in Commerce ; Moti Lal Nehru College (Day), University of Delhi, New Delhi -110021

About the Book

For the students of B.Com., BBA, MBA, MFC, MIB, MHROD, CFA and other courses of different Indian Universities and Management Institutes.

The book has been revised and updated as per the latest syllabus of different Indian Universities and Management Institutes. Following chapters have been thoroughly revised: 

1.Financial Accounting: An Overview

2. Basic Accounting Concepts and Accounting Standards

3. Accounting for Shares

4. Corporate Financial Reporting

Solved Self Evaluation Exercises containing Multiple Choice Questions, True or False, Fill in the blanks have been added at the end of each chapter. Unsolved exercises have also been given. At the end of book, contains ';Glossary' of useful technical terms in the area of financial accounting.  



Table of Content

Part I :Fundamentals * Financial Accounting: An Overview * Accounting Postulates, Concepts And Principles Part Ii : Accounting Records And Systems * Accounting Equation And Transaction Analysis * Accounting Mechanics I : Journals * Cash Book And Subsidiary Books * Accounting Mechanics Ii : Ledger Posting And Trial Balance * Bank Reconciliation Statement * Errors And Their Rectifications * Preparation Of Financial Statements : Profit And Loss Account And Balance Sheet * Depreciation Accounting * Inventory Valuation Part Iii : Company Accounts * Accounting For Shares * Accounting For Debentures * Company Final Accounts * Accounting For Amalgamation * Valuation Of Goodwill Part Iv : Financial Analysis * Statement Of Changes In Financial Position * Cash Flow Statement * Financial Statement Analysis Part V : Specialised Topics * Corporate Financial Reporting * Computerised Accounting (How To Use Tally)