Description
Taxmann Publications Handbook Of Accounts For Central Autonomous Organizations & Higher Educational Institutions by B S RAMASWAMY
A comprehensive Accounting Handbook for Central Autonomous Organizations & Higher Educational Institutions
- This Book focuses on the salient features of the standard formats for presentation of Annual Accounts made mandatory by the Government of India for adoption by all the Central Autonomous Organizations, Central Universities and Institutes of Higher Education.
- Apart from dealing with the general principles, concepts and conventions of accounting including Accrual Accounting, the Book extensively covers in several chapters not only the main heads used in the standard formats, but lays down the methodology to be followed while changing over from Cash Accounting System to Accrual Accounting System.
- In addition, the tasks to be completed in the first year of change over as well as the tasks to be undertaken in the second and subsequent years after change over are also explained in detail.
Also Incorporated:
— Standard formats as prescribed by the Government of India for Central Autonomous Organizations.
— Standard formats as prescribed by Government of India for Higher Edu-cational Institutions.
The Book will prove to be immensely useful for all the Central Autonomous Organizations, Central Universities and Institutes of Higher Education irrespective of whether they have already switched over or are in the process of switching over to the Accrual System. It will serve as a useful practical guide on Accrual Accounting and a reference handbook for presentation of annual financial statements in the standard formats.