Management Accounting

Third Auflage
ISBN: 978-93-87472-93-8
Verlag: PHI Learning

Buch, Englisch, 440 Seiten, Paperback, Format (B × H): 178 mm x 235 mm

The phrase that lends a difference of meaning and orientation to Management Accounting as against Accounting is managerial decision-making. Management accounting aids the management in taking the right decisions for the organization by providing a pool of precise, essential information, while cutting down the flab of superfluous data. The third edition of the book, with a few but significant changes in the flow of contents as compared to the previous editions, provides updated texts and cases from various multinational companies to help students gain practical knowledge.

NEW TO THE THIRD EDITION - Incorporates a new chapter on ‘Introduction to IFRS and Ind AS’ (Chapter 12).
- Presents two caselets at the end of chapter on ‘Depreciation, Reserves and Provisions’ (Chapter 6).
- Completely revamped chapter on ‘Tools of Balance Sheet Analysis’ (Chapter 14).
- Comprises updated sections, and recent cash flow statements, balance sheets as well as fund flow statements, wherever required.
- Contains updated Appendix 1 on ‘Balance Sheet Abstract of Ingersoll Rand India Ltd. for the Year Ending 2017’.

Autoren/Hrsg.

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

- Preface.
- Acknowledgements.
- 1. Accounting.
- 2. Fundamentals of Accounting.
- 3. Profit and Loss Account.
- 4. Constructing a Balance Sheet.
- 5. Capital and Revenue Expenditure.
- 6. Depreciation, Reserves and Provisions.
- 7. Accounting Adjustments.
- 8. Inventory.
- 9. Final Accounts for Non-Profit Earning Organization.
- 10. Fund Flow Statements.
- 11. Cash Flow Statement.
- 12. Introduction to IFRS and Ind AS.
- 13. Basics of Understanding Annual Report of a Public Limited Company.
- 14. Tools of Balance Sheet Analysis.
- 15. Cost Accounting and Methods of Costing.
- Appendices—
- 1: Balance Sheet Abstract of Ingersoll Rand India Ltd. for the Year Ending 2017.
- 2: Classification of Accounts.
- 3: Terms Used in Financial Statements.
- Index.

Über Autor(innen)

N.M. Singhvi is Former Chairman, Administrative Reforms, Human Resource Development and Manpower Planning Committee, Rajasthan.

Ruzbeh J. Bodhanwala, Ph.D., is Professor, Flame School of Business, FLAME University, Pune.