000			02768nam a22001577a 4500
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020			_a8122404804
082			_223 _a657.046 _bAGA
100			_aAgarwal, S.P.
245			_aAdvanced Financial Accounting: _bTheory and Practice / _cS.P. Agarwal | P.C. Jain
260			_aNew Delhi: _bNew Age International, _c2008.
300			_axvi; 524p. ; _bSoft-Bound, _c24cm.
505			_a1. Accounting Theory; 2. Review of the Accounting process; 3. Current assets and liabilities - I; 4. Current assets and liabilities - II; 5. Long term assets; 6. Long term borrowing and investment; 7. Partnership accounting; 8. Share capital, reserves and dividends; 9. Business combinations and consolidation; 10. Changes in financial position, inflation accounting, and statement of value added; 11. Analysis of financial statements; 12. Internal reconstruction and liquidation; 13. Special business activities; 14. Bank, fund and insurance accounts; 15. Accounting standards: Indian and international.
520			_aThis comprehensive textbook covers all the topics prescribed for various professional examinations (e.g., Chartered accountants, cost and works accountants and company secretaries), and in the syllabi of universities and colleges for courses in financial accounting at the honours or postgraduate level. It is suitable both for self-study and as a textbook in the classroom. The book users a three tier approach in helping students master difficult and complex topics in financial accounting. First, the nature of the transaction or event to be recorded is explained, assuming that the students has only a preliminary understanding of the same. Then the underlying theory and accounting standards applicable to the situations are explained. Finally, the accounting treatment is presented with the help of numerous examples and illustrations. Each chapter is supported by a number of questions and problems that provide an opportunity to the student to test what he has learnt. A compendium volume to this bokk, Advanced Problems in Financial Accounting, contains many more problems together with solutions. This book thoroughly covers many topics that would be found to be now in India, but are an integral part of accounting textbooks in more advanced countries. It provides comprehensive coverage of the conceptual framework and the standards promulgated by the international accounting standards committee together with the standards prescribed by the institute chartered accountants of India. Emphasis is placed on the accounting concepts underlying various statutory provisions, such as those under the laws relating to companies, partnerships, payment of bonus, gratuity, and so forth.
942			_2ddc _cBK
999			_c3226 _d3226