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PHI Learning

Helping Teachers to Teach and Students to Learn

Helping Teachers to Teach and Students to Learn

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PHI Learning

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Pages : 596

Print Book ISBN : 9788120346628
Binding : Paperback
Print Book Status : Available
Print Book Price : 375.00  300
You Save : (75)

eBook ISBN : 9789354432347
Ebook Status : Available
Ebook Price : 375.00  300
You Save : (75)


This compact and student-friendly book presents the fundamental concepts of accounting. It brilliantly combines two areas of accounting—financial accounting and corporate accounting. While the initial and middle chapters give a clear analysis of financial accounting, the remaining chapters provide a succinct account of corporate accounting. The chapters on financial accounting discuss in detail the concepts of accounting and accounting standards, the process and technique of accounting, source documents and vouchers for recording of transactions. Besides, they deal with the rules of debit and credit, and journal entry and preparation of trial balance as well as errors and their rectification. Finally, these chapters cover the concept and causes of depreciation and methods of recording and providing depreciation, the adjustment required to prepare the final accounts of a trader including the accounting concepts of income and its measurements, and the meaning, objectives and methods of valuation of inventories.
Chapters on corporate accounting discuss in detail the issue of shares, forfeiture and reissue of forfeited shares, and issue and redemption of debentures. In addition, they show how the final accounts of a company are prepared as per Schedule VI of the Indian Companies Act, 1956.

This well-organized and student-friendly book is intended as a text for the undergraduate students of management (BBA). Besides, anyone who wishes to know about the fundamentals of financial and corporate accounting will find the book extremely useful.

Key Features

• Provides 400 solved problems to illustrate the concepts discussed.
• Includes 300 unsolved problems for practice.
• Contains a variety of end-of-chapter questions.

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