book

Financial Accounting for Managers, 3rd Edition

by Sanjay Dhamija

March 2018

Intermediate to advanced

504 pages

14h 36m

English

Pearson Education India

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1.1 What is Accounting?1.2 Users of Financial Accounting Information1.3 Financial Accounting Versus Management Accounting1.4 Need for Accounting Principles—GAAP and Accounting Standards1.5 Accounting Cycle1.6 Financial Statements1.7 Accounting Environment
2.1 Nature of Generally Accepted Accounting Principles2.2 Need for Accounting Standards2.3 Accounting Standards in India2.4 Globalization of Accounting Standards
3.1 Introduction3.2 Accounting Process3.3 Journal Entry3.4 Classification3.5 Summarization3.6 Adjustment Entries3.7 Financial Statements

4.1 Introduction4.2 Financial Statements4.3 Statement of Profit and Loss4.4 Balance Sheet4.5 Statement of Change in Equity4.6 Cash Flow Statement4.7 Notes to Accounts
5.1 Introduction5.2 Format of Statement of Profit and Loss5.3 Revenue5.4 Expenses5.5 Exceptional Items5.6 Tax Expenses5.7 Profit/Loss From Discontinued Operations5.8 Profit/Loss for the Period5.9 Other Comprehensive Income (OCI)5.10 Earnings Per Share5.11 Various Measures of Profit5.12 Appropriation of Profit
6.1 Introduction6.2 Format of Balance Sheet6.3 Assets6.4 Non-Current Assets6.5 Current Assets6.6 Current Tax Assets (NET)6.7 Other Current Assets6.8 Equity and Liabilities6.9 Equity6.10 Statement of Change in Equity6.11 Liabilities6.12 Non-Current Liabilities6.13 Current Liabilities6.14 Contingent Liabilities and Commitments
7.1 Revenue7.2 Quantum of Revenue7.3 Timing of Revenue Recognition7.4 Impact of Uncertainty7.5 Disclosures7.6 Accounting for Receivables
8.1 Meaning of Inventory8.2 Inventories and the Financial Statements8.3 Methods of Inventory Accounting8.4 Valuation of Inventory8.5 Costing Methods8.6 Disclosures
9.1 Introduction9.2 Property, Plant and Equipment9.3 Investment Property9.4 Intangible Assets9.5 Impairment of Asset
10.1 Introduction10.2 Classification of Investments10.3 Measurement10.4 Investment in Subsidiaries, Associates and Joint Venture
11.1 Introduction11.2 Cash Flow Statement11.3 Cash Flow from Operating Activities11.4 Cash Flow from Investing Activities11.5 Cash Flows from Financing Activities11.6 Special Points11.7 Cash Flows at Different Stages of Life cycle
12.1 Introduction12.2 Concept of Control12.3 Consolidated Financial Statements12.4 Consolidated Statement of Profit and Loss12.5 Consolidated Balance Sheet12.6 Investments in Associates and Joint Ventures
13.1 Introduction13.2 Disclosures under the Companies Act, 201313.3 Disclosures under Listing Agreement13.4 Disclosures under Accounting Standards13.5 Voluntary Disclosures
14.1 Introduction14.2 Common Size Statements14.3 Indexed Financial Statements14.4 Ratio Analysis14.5 Ratios to Predict Financial Insolvency
15.1 Introduction15.2 Financial Shenanigans15.3 Motivations for Financial Shenanigans15.4 Opportunities for Financial Shenanigans15.5 Financial Shenanigans Techniques15.6 Regulatory Reactions15.7 How to Detect Financial Shenanigans?15.8 Prevention of Financial Shenanigans