Book Details

Financial Accounting (O.U)

Financial Accounting (O.U)

Published by SIA Publishers and Distributors (P) Ltd.

Course Code : BBA III-Sem
Author : SIA PUBLISHERS
University : Osmania University
Regulation : 2019
Categories : Management
Format : ico_bookPDF (DRM Protected)
Type : eBook

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Description :

UNIT - I

Introduction to Financial Accounting: Accounting as an Information System, Importance and Scope, Limitations; Users of Accounting Information; Accounting Concepts, Principles and Conventions – Generally Accepted Accounting Principles; The Accounting Equation; Nature of Accounts.

UNIT - II

Types of Books (Primary and Secondary); Rules of Debit and Credit; Recording Transactions in Journal; Preparation of Ledger Accounts; Ledger Balancing; Opening and Closing Entries.

UNIT - III

Preparation of Trial Balance; Preparation of Financial Statements: Trading Account, Profit & Loss Account and Balance Sheet, Adjustment Entries, Understanding Contents of Financial Statements of a Joint Stock Company as per the Companies Act 2013.

UNIT - IV

Financial Statement Analysis Using Ratios: Objective of Financial Statement Analysis, Sources of Information; Techniques of Financial Statement Analysis: Horizontal Analysis, Vertical Analysis and Ratio Analysis; Financial Ratios: Meaning and Usefulness of Financial Ratios. Analysis of Ratios. Liquidity Ratios, Solvency Ratios, Profitability Ratios, and Turnover Ratios; Limitation of Ratio Analysis.

UNIT - V

Indian Accounting Standards (Ind-AS): Concept, Benefits, Procedure for Issuing Ind-AS in India, Salient Features of Ind-AS Issued by ICAI; International Financial Reporting Standards (IFRS): Main Features, Uses and Objectives of IFRS, IFRS Issued by IASB.

Note : Financial Accounting (O.U), BBA III-Sem

Publisher Detail:

Publisher Name: SIA Publishers and Distributors (P) Ltd.

Contact Email Id: msultan@siaedugroup.com

Address:#5-1-911/5, Universal Book Mall, Putli BowliKoti, Hyderabad - 500095Telangana State, India

Url: https://www.siapublishers.com/

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