Description
CENGAGE LEARNING Concept Building Approach To Financial Accounting For Bcom (H) 2Nd Edition by Raj Kumar Sah
This book follows a unique “Teach Yourself” approach with simple presentation and easy to navigate. Written as per the syllabus of B.Com. (Hons.) under CBCS, this book covers the detailed contents of financial accounting with special emphasis, wherever applicable, on the applicable Accounting Standards with emphasis on Indian Accounting Standards (Ind AS).
Cengage texts for undergraduate commerce (CBCS) curriculum adopt Concept-based instruction and is driven by “original and critical thinking, and creative problem-solving skills” among students. This book also facilitates better preparation for the examination.
Features:
- Focus on conceptual clarity supported by references from practical business situations.
- Over 400 illustrations with solutions in increasing order of difficulty to help the students learn step by step.
- 10 years’ question papers – problems and solutions integrated chapter wise.
- Access Anywhere, Any Time Cengage App contains:
- Full solutions to Advanced Problems
- Accounting for Inland Branches” along with theory, practical problems and solutions
- Sale of a partnership firm to a limited company along with theory, practical problems and solutions
- Assignments & Problems – theoretical questions with answers/hints, chapter-wise 189 practical problems (including 29 advanced problems) and immediate five years’ question papers with suggested solutions
- Solutions to 189 Assignment problems for the instructor only.
- Simplified Indian Accounting Standard (Ind AS) 115 and Ind AS 116 for the instructor
Table of Contents:
Chapter 1: Theoretical Framework- Introduction to Accounting
Chapter 2: Theoretical Framework: Financial Accounting Principles
Chapter 3: Theoretical Framework: Financial Accounting Standards
Chapter 4: Capital and Revenue Expenditure and Receipts
Chapter 5: Business Income
Chapter 6: Property, Plant and Equipment and Depreciation thereon
Chapter 7: Inventories
Chapter 8: Financial Statements of Sole Proprietors (Without Adjustments)
Chapter 9: Adjustments in Preparing Financial Statements
Chapter 10: Financial Statements of Not-for-profit organizations (NPOs)
Chapter 11: Accounting for Hire-Purchase and Instalment Purchase Systems
Chapter 12: Accounting for leases
Chapter 13: Accounting for Inland Branches
Chapter 14: Departmental Accounting
Chapter 15: Accounting for Dissolution of a Partnership Firm
Chapter 16: Computerized Accounting system
About the Author:
CA Raj Kumar Sah is currently a Faculty at the Department of Commerce, Shri Ram College of Commerce, University of Delhi. Prof. Sah holds a Master’s Degree in Commerce from Kumaon University, Nainital (Uttarakhand) and a Bachelor’s degree in Law from Delhi University. He is a Fellow member (FCA) of the Institute of Chartered Accountants of India (ICAI) and an Associate Member (ACS) of the Institute of Company Secretaries of India (ICSI). He has a unique amalgam of academic and industry experience of over 20 years in the areas of accounting and corporate laws in various organizations such as Chartered Accountancy firms, Sahara India, LIC of India and Ministry of Corporate Affairs, Government of India.
Prof. Sah is also a guest faculty at the Indian Institute of Corporate Affairs (IICA), Manesar to impart training to the officers of the Indian Corporate Laws Service (ICLS), and National Institute of Financial Management (NIFM) at Faridabad, Haryana. He has also been a guest faculty at the Institute of Company Secretaries of India (ICSI) and the Institute of Cost Accountants of India (ICAI).