Accounting theory and practice / Jawahar Lal,

By:

Lal Jawahar

Material type: Text

TextPublication details: Mumbai. Himalaya Publishing House Pvt. Ltd, 2017.Edition: 4th ed. 2017Description: 563 p . ; hardbound 23x28cmISBN:

978-93-5273-164-0

DDC classification:

23 657 LAL

Contents:

Part one : Fundamentals 1. Accounting : An overview 2. Accounting postulates, concepts and principles 3. Accounting theory: formulation and classifications Part two : Elements of financial statements 4. Income concepts 5. Revenues, Expenses, Gains and losses 6. Assets 7. Liabilities and equity 8. Depreciation accounting and policy 9. Inventory 10. Accounting and reporting of intangibles Part Three : Accounting Standards 11. Accounting standards setting 12. Global convergence and international financial reporting standards (IFRSs) Part four : Corporate financial reporting] 13. Financial reporting : an overview 14. Conceptual framework 15. Accounting for changing prices 16. Fair value measurement 17. Segment Reporting] 18. Interim reporting 19. Human resource Accounting 20. Corporate social reporting 21.Value added reporting 22. Environmental accounting and reporting 23. Financial reporting in not-for-profit organizations 24. Foreign currency translation Part Five: Specialized topics 25. Cash flow statement

Summary: The book accounting theory and practice, is intended to provide students with a contemporary and comprehensive course of study in accounting theory and practice. Financial accounting and theory has been in a constant state of evolution and many developments have taken place in this vital discipline. there is also a need to develop adequate knowledge about different elements of financial statements and their recognition and measurement and emerging significant issues in the area of accounting theory and financial reporting.

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Holdings
Item type	Current library	Collection	Call number	Status	Date due	Barcode
Books	Tetso College Library Commerce & Management	Non-fiction	657 LAL (Browse shelf(Opens below))	Available		7554

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Part one : Fundamentals
1. Accounting : An overview
2. Accounting postulates, concepts and principles
3. Accounting theory: formulation and classifications
Part two : Elements of financial statements
4. Income concepts
5. Revenues, Expenses, Gains and losses
6. Assets
7. Liabilities and equity
8. Depreciation accounting and policy
9. Inventory
10. Accounting and reporting of intangibles
Part Three : Accounting Standards
11. Accounting standards setting
12. Global convergence and international financial reporting standards (IFRSs)
Part four : Corporate financial reporting]
13. Financial reporting : an overview
14. Conceptual framework
15. Accounting for changing prices
16. Fair value measurement
17. Segment Reporting]
18. Interim reporting
19. Human resource Accounting
20. Corporate social reporting
21.Value added reporting
22. Environmental accounting and reporting
23. Financial reporting in not-for-profit organizations
24. Foreign currency translation
Part Five: Specialized topics
25. Cash flow statement

The book accounting theory and practice, is intended to provide students with a contemporary and comprehensive course of study in accounting theory and practice. Financial accounting and theory has been in a constant state of evolution and many developments have taken place in this vital discipline. there is also a need to develop adequate knowledge about different elements of financial statements and their recognition and measurement and emerging significant issues in the area of accounting theory and financial reporting.

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