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Description : Primarily intended for the first course in financial accounting for the postgraduate students of management, this systematically organized text discusses the essential concepts, principles and methods of financial accounting. It covers all important financial concepts and corporate financial reporting practices. The book, in its Fifth Edition, includes Revised Schedule III to the Companies Act, 2013, which provides Balance Sheet and Profit and Loss Account Format. Besides, more illustrations have been provided for easy grasping of the concept. The Schedule VI has also been explained at the appropriate places.While the emphasis throughout is given on the fundamentals, the book also skilfully analyzes advanced topics such as financial instruments, earnings management, internal control and internal audit, business combination and the logit model.

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