New PDF release: Accounting for Managers

By Rama Gopal, CA. C

ISBN-10: 8122426123

ISBN-13: 9788122426120

Scholars from diversified backgrounds like Engineering, Pharmacy, Arts and organic Sciences sign up for a multidisciplinary path like MBA. Many such scholars haven't any past publicity to fundamentals of Accounting and hesitate to learn the initial books in studying the basics. current syllabus of many universities presupposes that the scholars, already, understand the basics of accounting and begins with the guidance of monetary statements. such a lot scholars retain suffering from accounting, hoping to go someway. Many scholars percentage their perspectives, even after passing, as their techniques aren't transparent, and fear for the following semester, as they're to stand the complicated topic ``Financial Management`` within the subsequent semester.

This publication begins with basics. Emphasis is to transparent suggestions in easy language. the purpose can also be to fulfill the aspirations of non-commerce scholars besides to those that couldn't research in English medium, past. This e-book will profit the weakest of the vulnerable and could even be a excitement for all scholars, who additionally desire to arrange for the interviews, as `Interviews questions about Finance` is a tailpiece on the finish of every chapter.

Unique positive factors of this Book
Starting from Fundamentals.
Targeted for Non-Commerce scholars and Graduates in Engineering, Arts, arithmetic, Pharmacy and Sciences.
Interview questions about Finance.
Single Book-Suggested solutions and Textbook-Covering overall UGC Syllabus.
Added gains as consistent with New trend of Exams-True or fake, choose up correct selection.

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Extra resources for Accounting for Managers

Example text

Going Concern Concept The underlying idea of this concept is that the business would continue for a fairly long period to come. Accounting transactions are recorded from this point of view. On account of this concept, accountant does not take into account the market value of the fixed asset (forced value of asset, as if business would be liquidated) for preparing balance sheet. Depreciation is charged on the original cost of the fixed assets on the basis of the expected lives, considering that the business would continue, in future, at least for a reasonable period, at least sufficient to the life of the assets.

Similarly, if there is an increase in liability, there must have been an increase in assets. Alternatively, loss would have reduced the capital, to that extent, with a similar reduction in assets. Thus, at any time Assets = Capital + Liabilities Capital = Assets – Liabilities The above is known as ‘Accounting Equation’. This would indicate that the owner’s share is always equal to the left out assets, after paying off the outsiders. The term ‘Accounting Equation’ is used to denote the relationship of equities to assets.

This is an example of the (1) .................... convention in operation. The fact that a business is separate and distinguishable from its owner is best exemplified by the (2) .................... concept. Accounting for Managers 38 Everything a firm owns, it also owes out to somebody. This co-incidence is explained by the (3) .................... concept. If a cashier buys a cash book to record accounts of the firm, he would not try to account for every single sheet of paper in the book because of the (4) ....................

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Accounting for Managers by Rama Gopal, CA. C


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