Description
Taxmann Publications Financial Accounting B.Com. (Hons.) UGCF by Bhushan Kumar Goyal and H N Tiwari
This is a comprehensive, authentic & well-illustrated book for Financial Accounting.
This book aims to fulfil the requirement of students of undergraduate courses in commerce and management, particularly the following:
B.Com. (Hons.) Sem (I) Core Paper BCH: DSC 1.3 based on the Undergraduate Curriculum Framework (UGCF) by the University of Delhi
Non-Collegiate Women's Education Board (NCWEB)
School of Open Learning (University of Delhi)
Undergraduate Commerce & Management Courses at various Central Universities throughout India
The Present Publication is the 10th Edition, authored by Bhushan Kumar Goyal & Dr H.N. Tiwari, with the following noteworthy features:
[Highlights of the Tenth Edition] are as follows:
[Most Amended & Updated]
[New Illustrations] has been added to this book
[B.Com. (Hons.) Past Question Papers] for the years 2021 & 2022 have been added to this book
[Comprehensive Presentation of Theory, Procedure & Practice] of accounting
[Student-Oriented Book] This book has been developed keeping in mind the following factors:
Interaction of the author/teacher with their students in the classroom
Shaped by the author/teacher's experience of teaching the subject matter at different levels for more than 43 years
Reactions and responses of students have also been incorporated at different places in the book
[Simple Language & Systematic Manner] of the presentation of the subject matter with special emphasis on those points which students generally find difficult
[Solved Illustrations & Working Notes] have been incorporated throughout this book to make the understanding of the concepts easy
[Practical Assignments & Latest Questions Papers] have been given in Vol. II of the book
[Multiple True/False Type Questions] have been incorporated into the book
The contents of the book are as follows:
Volume I
Accounting System
Capital and Revenue Expenditures and Receipts
Events Occurring after the Balance Sheet Date
Extraordinary Items, Prior Period Items, Accounting Estimate, Accounting Policies and Fair Value
Provisions, Contingent Liability and Contingent Assets
Financial Accounting Principles
Introduction to Accounting Standards and Ind-AS
Accounting Process: Journal and Ledger
Accounting Process: Subsidiary Books, Ledger and Trial-Balance
Accounting for Goods and Services Tax
Measurement of Business Income and Revenue Recognition
Accounting for Property, Plant, Equipment and Depreciation
Accounting for Intangible Assets
Inventory Valuation
Financial Statements of Non-Corporate Business Entities
Financial Statements for Not-For-Profit Organisations
Accounting for Inland Branches
Departmental Accounting
Lease Accounting
Computerised Accounting System
Volume II
Objective Questions with Answers
Accounting Process: Journal and Ledger
Accounting Process: Subsidiary Books, Ledger and Trial-Balance
Accounting for Property, Plant, Equipment and Depreciation
Accounting for Intangible Assets
Inventory Valuation
Financial Statements of Non-Corporate Business Entities
Financial Statements for Not-For-Profit Organisations
Accounting for Inland Branches
Departmental Accounting
Lease Accounting
Computerised Accounting System
March, 2021 B.Com. (Hons.), CBCS
March, 2022 B.Com. (Hons.), CBCS
About the author
Bhushan Kumar Goyal is an Associate Professor at Shri Ram College of Commerce, University of Delhi. He did his B.Com (H) and M.Com from Shri Ram College of Commerce. After that, he completed his LL.B from the University of Delhi.
He has been teaching Accounting for more than 39 years at Shri Ram College of Commerce. He has been visiting faculty at the Institute of Chartered Accountants of India and the Institute of Company Secretaries of India.
He has also authored books, namely:
Financial Accounting
Financial Accounting & Auditing
Basic Financial Accounting
Basic Corporate Accounting
Problem and Solutions in Financial Accounting
Business Laws
H.N. Tiwari
Harendra Nath Tiwari is an Associate Professor at the Commerce Department, Shri Ram College of Commerce (SRCC), University of Delhi. He is an alumnus of the Department of Commerce, the University of Delhi, where he obtained his post-graduation degree in Commerce (M.Com.). He is pursuing a PhD in Finance from the Department of Finance and Business Economics.
Mr. Tiwari has contributed several research articles in National and International Journals and has published several books on Computer Applications and Financial Accounting. He has also conducted several Faculty Development Programs on Research Methodology and Excel and SPSS in Teaching, Research, Executive Development and Training Programmes for officers of Indian Railways. He regularly conducts students' workshops on using Excel and SPSS for financial decision-making. He has over fourteen years of experience teaching and training UG and PG students.