BUSINESS ACCOUNTING AND FINANCIAL MANAGEMENT

SUBHASH CHANDRA DAS

qer 2013 · PHI Learning Pvt. Ltd.

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This comprehensive and concise book critically examines the essential principles, practices and approaches to financial accounting, cost and management accounting, and financial management. This book is intended for the postgraduate students of management and commerce. Besides, it is equally useful for the students of engineering and technology. The objective of this book is to assist the students and readers in developing an understanding of the theories of various branches of accounting and financial management, and to integrate the knowledge with practice in evaluating the strategic management decisions. The book contains thirty-three chapters divided into three parts. Part A comprising ten chapters discusses the key principles and practices of financial accounting. Part B containing eight chapters explains various methods and techniques of cost and management accounting. Part C comprising fifteen chapters provides an insight into the numerous dimensions of financial management policies and practices. Key Features • A systematic presentation of the subject matter, supported with substantial number of Examples, Diagrams and Tables for easy understanding. • The topics of ‘Accounting for Fixed Assets’ (Chapter 4), ‘Depreciation Accounting’ (Chapter 5), ‘Revenue Recognition’ (Chapter 6), ‘Accounting for Inventories’ (Chapter 8) and ‘Cash Flow Statement’ (Chapter 20) have been written thoroughly in accordance with the Accounting Standards (AS) issued by the ICAI. • Review questions covering examination problems and their answers are given at the end of each chapter. The detailed answers are available in the Instructors’ Manual. • An exhaustive glossary of terms have been provided to explain the core concepts. • Solutions Manual is also available.

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SUBHASH CHANDRA DAS (PhD), MCom, FCMA, MWSOM (UK), is a Management Consultant and Former Director (Finance), Hindustan Paper Corporation (HPC) Ltd. He is also a visiting faculty in many Universities and B-Schools. He has over three decades of professional experience as a Financial and O&M expert in Tata Steel, Greaves Cotton, SAIL, Hindustan Cables Ltd. and Hindustan Paper Corporation (HPC) Ltd. He has contributed twenty articles on management topics to Journals and research bulletins of various professional and management institutes. He has authored five books on various management subjects taught in B-Schools and Universities.