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To gain understanding and to provide working knowledge of accounting concepts, detailed procedures and documentation involved in financial accounting system.Full description
practice exerciseFull description
Assets and liabilities and stockholder's equity Four basic financial statements Cash flow statement Balance sheet Income Statement Accounting equations Summary of financial accounting …Full description
Solution ManualFull description
Solution Manual
Second year
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financial accounting 3
for undergraduate student who join with accountingDeskripsi lengkap
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Introduction to Financial AccountingFull description
Some notes for Financial Accounting Theory by ScottFull description
Financial Accounting Theory
Chapter 19 Biolgical asset financial accounting volume 1 by valix
Financial Accounting
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Financial Accounting: A Managerial Perspective Fifth Edition Prepared by R. Narayanaswamy Indian Institute of Management Bangalore
Chapter 1 Accounting, Markets, and Governance
Understanding Business Organizations
Merchandising organizations Manufacturing organizations Service organizations Business organizations as cash generating-cum-dispensing machines
Business Organizations
What is Accounting
Accounting is the language of business Who should know accounting? Why accounting in MBA? The MBA Oath and financial reporting Accounting information and economic decisions
The Accounting Information System
Users of Accounting Information
Investors Lenders Analysts and advisers Managers Employees and trade unions Suppliers and trade financiers Customers Government and regulatory authorities The public
Financial Accounting and Management Accounting
Financial accounting Management accounting How do they differ?
Accounting Measurement Assumptions
Reporting entity Going concern
Historical cost
Periodicity Money measurement
Generally Accepted Accounting Principles and the Accounting Environment
Generally Accepted Accounting Principles and the Accounting Environment
Accounting standards and policies
Converging IGAAP with IFRS
Accounting standards Accounting standard-setting arrangements Accounting policies IGAAP IFRS Ind AS
Principles or rules?
Forms of Business Organization
Sole proprietorship Partnership Limited company
Listed Public Private
Limited liability partnership Legal formalities for a limited company
The Corporate Organization
Accounting, Capital Market and Corporate Governance
The lemons principle and the problem of adverse selection Signalling quality Moral hazard and corporate governance
Statement of profit and loss Statement of retained earnings Balance sheet Cash flow statement Statement of retained earnings How are the financial statements interrelated? Preview of financial statement analysis
What do Accountants Do?
Public accounting
Private accounting
Auditing Forensic accounting and risk management Tax services Advisory services Bankruptcy Small business services Management accounting Internal auditing Information systems
Government accounting Not-for-profit accounting
Accounting as an Academic Discipline
Illustrative research areas
Accounting and stock prices Benefits of disclosure Usefulness of accrual and cash Reporting losses faster than gains Selection of accounting methods and disclosure levels Predicting future profits from past profits Disclosure and managerial behaviour Executive pay and financial performance
Fraud and Ethical Issues in Accounting
What leads to fraud and unethical accounting? Fraud-hit companies: e.g.
Satyam Enron WorldCom
The Satyam case Resolving ethical dilemmas Whistle-blowing
End of Chapter 1 Accounting, Markets, and Governance