This book presents fundamental aspects of financial accounting, its basic terminology, the accounting process and the preparation of a journal, ledger, trial balance, income statement and balance sheet. It also introduces complex topics like tools of management accounting, sustainability reporting and financial reporting. The volume comprehensively delivers lessons and examples to build strong accounting skills guiding readers to learn how to read and analyse financial statements, and discusses the theoretical concepts followed by elaborating on the accounting process in a simple and lucid style. Numerical examples and case studies support every discussion involving a conceptual difficulty. Several charts and diagrams have been included to shed light on the finer points of the subject to make it easily comprehensible.
This book would be useful to students, researchers and teachers of financial accounting, accounting, statistics and business management. The book would also be useful for anyone interested in learning the basic concepts of financial accounting to help them in their daily lives.
Sprache
Verlagsort
Verlagsgruppe
Zielgruppe
Für höhere Schule und Studium
Postgraduate
Illustrationen
20 s/w Zeichnungen, 4 s/w Tabellen, 22 s/w Abbildungen, 2 s/w Photographien bzw. Rasterbilder
4 Tables, black and white; 20 Line drawings, black and white; 2 Halftones, black and white; 22 Illustrations, black and white
Maße
Höhe: 240 mm
Breite: 161 mm
Dicke: 30 mm
Gewicht
ISBN-13
978-1-032-57296-3 (9781032572963)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
Jency Treesa is Assistant Professor in Commerce at St Teresa's College (Autonomous), Ernakulam (NAAC A++ and 45th Position in NIRF). Currently, she teaches Financial Accounting, Management Accounting, Security Analysis and Portfolio Management and Marketing Management for undergraduate and postgraduate students. A PhD holder, she has to her credit multiple academic accomplishments, including M. Com, MBA and an additional bachelor's degree in education. She is an active researcher and has contributed book chapters for Bloomsbury publications and Taylor and Francis CRC Press. Her recent research works were on sharing economy, digital equity, surveillance capitalism and non-performing assets of banks. She was awarded the prestigious ICSSR fellowship for Short-term Empirical Research on PMKVY Scheme of the Govt of India. She has authored the book Basics of Finance for B Com Program of M G University, Kottayam, India.
Autor*in
St Teresa's College, Kerala, India.
1. Introduction to Accounting 2. Journal 3. Sub-divisions of Journal 4. Ledger and Trial Balance 5. Capital and revenue 6. Depreciation, Provisions and Reserves 7. Financial Statements 8. Financial statement analysis 9. Ratio Analysis 10. Fund flow statement 11. Cash flow statement 12. Reading financial statements 13. Financial Reporting 14. Sustainability reporting