Objectives of this note
is to provide theoretical knowledge of International Financial Reporting
Standards and to enable the students to gain ability to solve problems relating
to Holding Company Accounts, Liquidation of Companies and various other
Accounts. Topics covered includes: International Financial, Reporting Standards,
Accounts of Holding Companies, Amalgamation Of Companies, Accounting for
Internal, Reconstruction, Liquidation of Companies, Voyage Accounts, Farm
Accounts, Human Resource Accounting, Accounting for Price Level Changes.
This note covers the following topics: Concept for
determination of business income, Introduction to accounting standards, Final
Accounts of trading concern, Financial Statement from incomplete records and of
NPO, Accounting for special sales transaction.
This book explains the following topics: concept of Material,
meaning of raw material, process of material planning, Purchasing, Receiving and
Inspection, Overheads, Overhead Distribution, Cost Unit, Cost Centre And Profit
Centre.
Author(s): St. Joseph’s Degree and PG College
Hyderabad
This page offers lecture notes on Financial Accounting covering
topics like balance sheet, income statement, and statement of cash flows. The
course emphasizes the Accrual Accounting Process and Matching Principle. Other
topics include Receivables, Inventories, Long-lived Assets, Current Liabilities,
and Long-term Debt, Financial Statement Analysis, Deferred Taxes, and Business
Combinations. The course is designed for students interested in pursuing careers
in accounting or finance. The notes provide practical examples and exercises to
help students understand financial accounting concepts and practices.
Author(s): Prof. S. P. Kothari, Massachusetts Institute of
Technology
This book teaches the students with
the fundamentals principles of financial, cost and management accounting and
enable the students to prepare, analyse and interpret financial statements and o
enable the students to take decisions using management accounting tools.
This note explains the
following topics: Accounting Cycle for the Service Business—Cash Basis,
Accounting Cycle for the Service Business, Accounting Cycle for a Merchandising
Busines, Assets, Stockholders’ Equity,Capstone Experiences.
Organizations are sets of
contracts among individuals or groups who are motivated by self-interest to pool
the resoruces and share information to achieve control in the organization. This
book explores the role of accounting in implementing these contracts by
controlling the resource flows among the contracting parties, and by reporting
and distributing information to the current and potential participants.