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Accounting and finance for non - finance managers (Record no. 8084)

MARC details
000 -LEADER
fixed length control field	15934nam a22002057a 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field	20250102164910.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field	250102b \|\|\|\|\|\|\|\| \|\|\|\| 00\| 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number	9789357461115
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number	657
Item number	BAT
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name	Batra, Jai Kumar
245 ## - TITLE STATEMENT
Title	Accounting and finance for non - finance managers
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Name of publisher, distributor, etc.	Wiley India Pvt. Ltd.
Place of publication, distribution, etc.	New Delhi
Date of publication, distribution, etc.	2023
300 ## - PHYSICAL DESCRIPTION
Extent	xxxvii, 1062 p.
365 ## - TRADE PRICE
Price type code	INR
Price amount	1149.00
500 ## - GENERAL NOTE
General note	Table of content:<br/>Preface<br/><br/>Acknowledgements<br/><br/>About the Author<br/><br/>Part A: Financial Accounting<br/><br/>1. Overview of Business and Accounting<br/><br/>1.1 Types of Business<br/><br/>1.2 Selection of Appropriate Form of Business<br/><br/>1.3 Forms of Business Organisations<br/><br/>1.4 Structuring of Cross-border Business<br/><br/>1.5 Bookkeeping Introduction<br/><br/>1.6 Origin and Growth of Accounting<br/><br/>1.7 Meaning of Accounting<br/><br/>1.8 Functions of Accounting<br/><br/>1.9 Users of Accounting Information<br/><br/>1.10 Branches of Accounting<br/><br/>1.11 Approaches of Accounting<br/><br/>1.12 Systems of Accounting<br/><br/>1.13 Methods of Accounting<br/><br/>1.14 Process of Accounting<br/><br/>1.15 Limitations of Financial Accounting<br/><br/>2. Basic Terminology and Source Documents of Accounting<br/><br/>2.1 Transactions<br/><br/>2.2 Ownership of the Business<br/><br/>2.3 Capital<br/><br/>2.4 Assets<br/><br/>2.5 Liabilities<br/><br/>2.6 Drawings<br/><br/>2.7 Debtors<br/><br/>2.8 Creditors<br/><br/>2.9 Bills Receivable<br/><br/>2.10 Bills Payable<br/><br/>2.11 Purchases<br/><br/>2.12 Purchase Returns or Returns Outward<br/><br/>2.13 Sales<br/><br/>2.14 Sales Returns or Returns Inward<br/><br/>2.15 Trade Discount<br/><br/>2.16 Cash Discount<br/><br/>2.17 Stock<br/><br/>2.18 Income<br/><br/>2.19 Invoice<br/><br/>2.20 Receipt<br/><br/>2.21 Source Documents<br/><br/>3. Conceptual Framework for Financial Reporting<br/><br/>3.1 Financial Reporting Conceptual Framework<br/><br/>3.2 Characteristics of Accounting Information<br/><br/>3.3 Characteristics of Accounting Principles<br/><br/>3.4 Classification of Accounting Principles<br/><br/>4. Theory Base of Financial Reporting: Accounting Standards<br/><br/>4.1 Accounting Standards<br/><br/>4.2 Development of Accounting Standards<br/><br/>4.3 Accounting Standards in India<br/><br/>4.4 The International Financial Reporting Standards<br/><br/>4.5 US Generally Accepted Accounting Principles<br/><br/>4.6 Extensible Business Reporting Language<br/><br/>5. Scope of Accounting and Its Relationship with Other Disciplines<br/><br/>5.1 Role of Ethics in Accounting Profession<br/><br/>5.2 Corporate Governance<br/><br/>5.3 Corporate Social Responsibility (CSR)<br/><br/>5.4 Relationship of Accounting with Other Disciplines<br/><br/>5.5 Direct Taxes<br/><br/>5.6 Indirect Taxation<br/><br/>5.7 Accounting in Financial Management<br/><br/>6. Primary Books of Accounts<br/><br/>6.1 Journal<br/><br/>6.2 Classification of Entries<br/><br/>6.3 Ledger<br/><br/>6.4 Journal versus Ledger<br/><br/>6.5 Account<br/><br/>6.6 Balancing an Account<br/><br/>7. Subsidiary Books of Accounts<br/><br/>7.1 Advantages of Subsidiary Books<br/><br/>7.2 Types of Subsidiary Books<br/><br/>7.3 Introduction of Cash Book<br/><br/>7.4 Goods Book<br/><br/>7.5 Bills Book<br/><br/>7.6 Journal Proper<br/><br/>8. Depreciation Accounting<br/><br/>8.1 Meaning of Depreciation<br/><br/>8.2 Causes of Depreciation<br/><br/>8.3 Depreciation and Accounting Concepts<br/><br/>8.4 Appreciation in the Value of Fixed Asset<br/><br/>8.5 Consequence of Wrong Depreciation<br/><br/>8.6 Importance of Charging Depreciation<br/><br/>8.7 Recording Methods of Depreciation in the Books of Accounts<br/><br/>8.8 Methods of Calculation of Depreciation<br/><br/>8.9 Change in the Method of Depreciation<br/><br/>8.10 Depreciation of Assets Under The Companies Act, 2013<br/><br/>9. Inventory Valuation<br/><br/>9.1 Classification of Inventory<br/><br/>9.2 Need for Inventory<br/><br/>9.3 Objectives of Inventory Valuation<br/><br/>9.4 Components of Inventory Valuation<br/><br/>9.5 Receipt and Issue of Materials—Documentation<br/><br/>9.6 Records in Stores<br/><br/>9.7 Method for Valuing Issues<br/><br/>9.8 Valuation of Inventory<br/><br/>9.9 Methods of Pricing Material Issues<br/><br/>9.10 Inventory Systems<br/><br/>9.11 Valuation of Inventory for Balance Sheet Purposes<br/><br/>10. Trial Balance, Errors’ Rectification, Bank Reconciliation, and Reserves and Provisions<br/><br/>10.1 Preparation of a Trial Balance<br/><br/>10.2 Limitations of Trial Balance<br/><br/>10.3 Accounting Errors<br/><br/>10.4 Rectification of Errors<br/><br/>10.5 Bank Reconciliation Statement<br/><br/>10.6 Provisions<br/><br/>10.7 Reserves<br/><br/>10.8 Difference Between Provisions and Reserves<br/><br/>10.9 Revenue Reserve and Capital Reserve<br/><br/>11. Preparation of Financial Statements of a Sole Trader<br/><br/>11.1 Objectives of Financial Statements<br/><br/>11.2 The Trading Account<br/><br/>11.3 The Profit and Loss Account<br/><br/>11.4 Operating Profit (EBIT)<br/><br/>11.5 The Balance Sheet<br/><br/>11.6 Final Accounts with Adjustments<br/><br/>12. Understanding Financial Statements of a Company<br/><br/>12.1 Final Accounts of Company<br/><br/>12.2 Form and Content of Balance Sheet<br/><br/>12.3 Preparation of Final Accounts as per Revised Schedule<br/><br/>12.4 Features of Schedule III<br/><br/>12.5 Shareholders’ Fund<br/><br/>12.6 Borrowings<br/><br/>12.7 Non-current Liabilities<br/><br/>12.8 Current Liabilities<br/><br/>12.9 Non-Current Assets<br/><br/>12.10 Current Assets<br/><br/>12.11 Contingent Liabilities<br/><br/>12.12 Commitments<br/><br/>12.13 Profit and Loss Statement<br/><br/>12.14 Form and Content of Statement of Profit and Loss<br/><br/>12.15 Some Specific Adjustments in Preparation of Financial Statements<br/><br/>12.16 Dividend<br/><br/>12.17 Reserve and Surplus<br/><br/>12.18 Managerial Remuneration<br/><br/>12.19 Provision for Taxation<br/><br/>12.20 Books of Accounts of a Company<br/><br/>12.21 Statutory Books of Account<br/><br/>12.22 Statistical Books<br/><br/>12.23 Compulsory Maintenance of Books<br/><br/>12.24 Prescribed Books of Accounts in Section 44AA<br/><br/>12.25 Auditing<br/><br/>12.26 Other New Provisions Under the 2013 Act<br/><br/>Part B: Cost And Management Accounting<br/><br/>13. Cost Accounting: An Overview—Concept, Classification and Analysis<br/><br/>13.1 Limitations of Financial Accounting from a Cost Accounting Perspective<br/><br/>13.2 Origin and Development of Cost Accounting<br/><br/>13.3 Meaning of Cost Accounting<br/><br/>13.4 Cost<br/><br/>13.5 Costing<br/><br/>13.6 Definition of Cost Accounting<br/><br/>13.7 Cost Accountancy<br/><br/>13.8 Scope of Cost Accounting<br/><br/>13.9 Installation of Cost Accounting System<br/><br/>13.10 Characteristics of a Good System of Cost Accounting<br/><br/>13.11 Limitations of Cost Accounting<br/><br/>13.12 Methods of Costing<br/><br/>13.13 Techniques of Costing<br/><br/>13.14 Cost Classification<br/><br/>13.15 Cost Classification to Meet Changing Circumstances<br/><br/>13.16 Cost Coding<br/><br/>13.17 Components of Total Cost<br/><br/>13.18 Expenses Excluded from Cost Accounts<br/><br/>13.19 Incomes Excluded from Cost Accounts<br/><br/>13.20 Cost Selection and Reporting<br/><br/>13.21 Cost Accounting Standards<br/><br/>13.22 Cost Audit<br/><br/>13.23 Role of Cost Accountant<br/><br/>14. Cost Elements: Material, Labour and Overheads<br/><br/>14.1 Scope of Inventory Control<br/><br/>14.2 Techniques of Inventory Control<br/><br/>14.3 Introduction of Labour<br/><br/>14.4 Idle Time<br/><br/>14.5 Overtime<br/><br/>14.6 Labour Turnover<br/><br/>14.7 System of Wage Payment and Incentive Schemes<br/><br/>14.8 Time and Piece-rate System<br/><br/>14.9 Deductions from Gross Remuneration of Employee<br/><br/>14.10 Labour Performance Ratios<br/><br/>14.11 Overheads<br/><br/>14.12 Allocation vs. Apportionment<br/><br/>14.13 Basis of Apportionment<br/><br/>14.14 Reapportionment/Secondary Distribution<br/><br/>14.15 Methods of Reapportionment or Secondary Distribution<br/><br/>15. Management Accounting: An Overview<br/><br/>Introduction<br/><br/>15.1 Definition of Management Accounting<br/><br/>15.2 Emergence of Management Accounting<br/><br/>15.3 Systems of Management Accounting<br/><br/>15.4 Characteristics of Management Accounting<br/><br/>15.5 Objectives of Management Accounting<br/><br/>15.6 Difference Between Management Accounting and Cost Accounting<br/><br/>15.7 Difference Between Management Accounting and Financial Accounting<br/><br/>15.8 Functions of Management Accounting<br/><br/>15.9 Scope of Management Accounting<br/><br/>15.10 Limitations of Management Accounting<br/><br/>15.11 The Management Accountant<br/><br/>15.12 Responsibility Accounting<br/><br/>15.13 Responsibility Centres<br/><br/>15.14 Divisional Performance<br/><br/>15.15 Financial Methods for Evaluation of Divisional Performance<br/><br/>15.16 Cost Control and Cost Reduction<br/><br/>15.17 Activity-based Costing (ABC)<br/><br/>15.18 Backflush Costing<br/><br/>15.19 Target Costing<br/><br/>15.20 Life Cycle Costing<br/><br/>15.21 Kaizen Costing<br/><br/>15.22 Business Process Re-engineering (BPR)<br/><br/>15.23 Total Quality Management<br/><br/>15.24 Total Cost Management<br/><br/>15.25 Social Accounting and Audit<br/><br/>16. Budgeting and Budgetary Control<br/><br/>16.1 Concept of Budgeting<br/><br/>16.2 Concept of Budgetary Control<br/><br/>16.3 Budgeting and Forecasting<br/><br/>16.4 Budget Manual<br/><br/>16.5 Budget Period<br/><br/>16.6 Advantages of Budgetary Control<br/><br/>16.7 Limitations of Budgetary Control<br/><br/>16.8 Classification of Budgets<br/><br/>16.9 Planning, Programming and Budgeting System<br/><br/>17. Standard Costing and Variance Analysis<br/><br/>Introduction<br/><br/>17.1 Characteristics of Standard Costing<br/><br/>17.2 Standard Costs<br/><br/>17.3 Standard Costing System<br/><br/>17.4 Advantages of a Standard Costing System<br/><br/>17.5 Standard Costing Process<br/><br/>17.6 Variance Analysis<br/><br/>17.7 Limitations of Standard Costing and Variance Analysis<br/><br/>17.8 Standard Costing System and Budgetary Control<br/><br/>17.9 Types of Variances<br/><br/>17.10 Reporting of Variances<br/><br/>18. Marginal Costing Analysis and Decision-making<br/><br/>18.1 Absorption Costing<br/><br/>18.2 Marginal Costing<br/><br/>18.3 Direct Costing<br/><br/>18.4 Differential Cost<br/><br/>18.5 Incremental Cost<br/><br/>18.6 Contribution<br/><br/>18.7 Key Factor<br/><br/>18.8 Difference Between Marginal Costing and Absorption Costing<br/><br/>18.9 Difference between Direct Costing and Marginal Costing<br/><br/>18.10 Difference between Differential Costing and Marginal Costing<br/><br/>18.11 Cost–Volume Profit Analysis<br/><br/>18.12 Assumption of CVP Analysis<br/><br/>18.13 Impact of Various Changes on Profit<br/><br/>18.14 Marginal Cost Equation<br/><br/>18.15 Profit–Volume Ratio<br/><br/>18.16 Break-even Analysis<br/><br/>18.17 Cash Break-even Point<br/><br/>18.18 Margin of Safety<br/><br/>18.19 Cost Indifference Point<br/><br/>18.21 Graphical Representation of a Break-even Chart<br/><br/>18.22 Contribution Break-even Chart<br/><br/>18.23 Profit–Volume Chart<br/><br/>18.24 Decision-making<br/><br/>18.25 Costs for Decision-making<br/><br/>18.26 Decision-making and Marginal Costing<br/><br/>Part C: Financial Management<br/><br/>19. Financial Management: An Overview<br/><br/>19.1 Meaning of Finance<br/><br/>19.2 Types of Finance<br/><br/>19.3 Scope of Finance<br/><br/>19.4 Objectives of Financial Management<br/><br/>19.5 Functions of Financial Management<br/><br/>19.6 Profit Maximisation<br/><br/>19.7 Wealth Maximisation<br/><br/>19.8 Financial Planning<br/><br/>19.9 Role of a Finance Manager<br/><br/>19.10 Time Value of Money<br/><br/>19.11 Cost of Capital<br/><br/>19.12 Capital Structure<br/><br/>19.13 Capital Structure and Financial Structure<br/><br/>19.14 Patterns of Capital Structure<br/><br/>19.15 Factors Affecting Capital Structure<br/><br/>19.16 Capitalisation<br/><br/>19.17 Overcapitalisation<br/><br/>19.18 Undercapitalisation<br/><br/>19.19 Point of Indifference<br/><br/>19.20 Degree of Operating Leverage<br/><br/>19.21 Degree of Financial Leverage<br/><br/>19.22 Degree of Total Leverage<br/><br/>19.23 Liquidity and Capital Structure<br/><br/>20. Sources of Business Finance<br/><br/>20.1 Loans from Commercial Banks<br/><br/>20.2 Trade Credit<br/><br/>20.3 Lease<br/><br/>20.4 Credit Card<br/><br/>20.5 Customer’s Advances<br/><br/>20.6 Public Deposits<br/><br/>20.7 Depreciation Fund<br/><br/>20.8 Money Market<br/><br/>20.9 Commercial Bill Market<br/><br/>20.10 Commercial Paper<br/><br/>20.11 Certificate of Deposits<br/><br/>20.12 Sources of Long-term Finance<br/><br/>20.13 Capital Market<br/><br/>20.14 Issue of Shares<br/><br/>20.15 Equity Share Capital<br/><br/>20.16 Preference Share Capital<br/><br/>20.17 Bonus Shares<br/><br/>20.18 Right Shares<br/><br/>20.19 Preferential Allotment of Shares<br/><br/>20.20 Private Placement<br/><br/>20.21 Sweat Equity<br/><br/>20.22 Debentures<br/><br/>20.23 Mutual Funds<br/><br/>20.24 Leasing<br/><br/>20.25 Term Loans from Banks<br/><br/>20.26 Loans from Financial Institutions<br/><br/>20.27 Other Financial Institutions<br/><br/>20.28 Retained Profits<br/><br/>20.29 Foreign Sources<br/><br/>20.30 Mode of Investment in India by a Foreign Company<br/><br/>21. Working Capital Management<br/><br/>21.1 Objectives of Working Capital Management<br/><br/>21.2 Concept of Working Capital<br/><br/>21.3 Structure of Working Capital<br/><br/>21.4 Factors Affecting Working Capital Requirements<br/><br/>21.5 Operating Cycle<br/><br/>21.6 Forecasting of Working Capital<br/><br/>21.7 Classification of Working Capital<br/><br/>21.8 Policies of Working Capital and Their Impact<br/><br/>21.9 Concept of Zero Working Capital<br/><br/>21.10 Inventory Management<br/><br/>21.11 Optimum Inventory Policy<br/><br/>21.12 Techniques of Inventory Control<br/><br/>21.13 Receivables Management<br/><br/>21.14 Credit Policy<br/><br/>21.15 Credit Period<br/><br/>21.16 Cash Discount<br/><br/>21.17 Optimum Size of Receivables<br/><br/>21.18 Determinants of Credit Policy<br/><br/>21.19 Factoring<br/><br/>21.20 Invoice Discounting<br/><br/>21.21 Cash Management<br/><br/>21.22 Motives of Cash Management<br/><br/>21.23 Determining Optimal Level of Cash Holding<br/><br/>22. Investment Analysis<br/><br/>Introduction of Capital Budgeting<br/><br/>22.1 Meaning of Capital Budgeting<br/><br/>22.2 Definition of Capital Budgeting<br/><br/>22.3 Objectives of Capital Budgeting<br/><br/>22.4 Importance of Capital Budgeting<br/><br/>22.5 Principles of Capital Budgeting Decisions<br/><br/>22.6 Process of Capital Budgeting<br/><br/>22.7 Operating Expenditures versus Capital Expenditures<br/><br/>22.8 Incremental Revenue and Cost Estimates<br/><br/>22.9 Types of Capital Expenditure<br/><br/>22.10 Capital Rationing<br/><br/>22.11 Types of Capital Budgeting Proposals<br/><br/>22.12 Methods of Evaluating Capital Investment Proposals<br/><br/>22.13 Traditional Methods<br/><br/>22.14 Discounted Cash Flow Methods<br/><br/>22.15 Capital Budgeting Techniques under Uncertainty<br/><br/>23. Analysis of Financial Statements<br/><br/>Introduction<br/><br/>23.1 Meaning of Analysis and Interpretation of Financial Statements<br/><br/>23.2 Objectives of Financial Analysis<br/><br/>23.3 Sources of Financial Analysis<br/><br/>23.4 Limitations of Financial Statements<br/><br/>23.5 Methods of Analysis<br/><br/>23.6 Tools of Financial Analysis<br/><br/>23.6.1 Comparative Financial Statements<br/><br/>23.6.2 Common Size Financial Statements<br/><br/>23.6.3 Trend Analysis<br/><br/>23.6.4 Ratio Analysis<br/><br/>23.6.5 Fund Flow Analysis<br/><br/>23.6.6 Cash Flow Analysis<br/><br/>23.7 Classification of Ratios<br/><br/>23.8 Yield<br/><br/>23.9 Cash Conversion Cycle<br/><br/>23.10 Current Ratio versus the Cash Conversion Cycle<br/><br/>23.11 Z-score<br/><br/>23.12 Enterprise Value Multiple<br/><br/>23.13 Price/Sales Ratio<br/><br/>23.14 Price/Earnings to Growth Ratio<br/><br/>23.15 DuPont Ratio Analysis<br/><br/>24. Cash Flow and Fund Flow Analysis<br/><br/>24.1 Applicable Guidance<br/><br/>24.2 Presenting Cash Flow Statement<br/><br/>24.3 Cash Flow from Operating Activities<br/><br/>24.4 Common Adjustments to Net Income Needed to Convert to a Cash Basis<br/><br/>24.5 Cash from Investing Activities<br/><br/>24.6 Cash from Financing Activities<br/><br/>24.7 Advantages of Cash Flow Statement<br/><br/>24.8 Limitations of Cash Flow Statements<br/><br/>24.9 Introduction of Fund Flow Analysis<br/><br/>24.10 Definition of Funds<br/><br/>24.11 Meaning of Flow of Funds<br/><br/>24.12 Meaning of Fund Flow Statement<br/><br/>24.13 Objectives of Fund Flow Statement<br/><br/>24.14 Procedure for Preparing a Fund Flow Statement<br/><br/>24.15 Schedule of Changes in Working Capital<br/><br/>24.16 Statement of Sources and Application of Funds<br/><br/>24.17 Sources of Funds<br/><br/>24.18 Application of Funds<br/><br/>24.19 Distinction between Fund Flow Statement and Cash Flow Statement<br/><br/>Solved Illustrations<br/><br/>Summary<br/><br/>Key Terms<br/><br/>Suggested Answers<br/><br/>Apply Your Knowledge<br/><br/>Problem-solving, Evaluation and Decision-making<br/><br/>Project Work<br/><br/>Appendices<br/><br/>Appendix A: Compound Sum of ` 1<br/><br/>Appendix B: Compound Sum of an Annuity of ` 1<br/><br/>Appendix C: Present Value of ` 1<br/><br/>Appendix D: Present Value of an Annuity of ` 1<br/><br/>FDI Policy<br/><br/>Rates of Depreciation<br/><br/>References and Further Readings<br/><br/>Index<br/>[https://www.wileyindia.com/accounting-and-finance-for-non-finance-managers.html]
520 ## - SUMMARY, ETC.
Summary, etc.	Designed for management students from a non-finance background, Accounting and Finance for Non-Finance Managers introduces the basic concepts of accounting and finance in an easy-to-understand manner while acknowledging the recent advancements in financial and managerial accounting. It comprehensively covers the fundamental concepts of financial accounting, cost accounting, management accounting and financial management, and presents international accounting standards including US GAAP and IFRS<br/>(https://www.wileyindia.com/accounting-and-finance-for-non-finance-managers.html)
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element	Accounting
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element	Finance
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type	Book
Source of classification or shelving scheme	Dewey Decimal Classification

Holdings
Withdrawn status	Lost status	Source of classification or shelving scheme	Damaged status	Not for loan	Collection code	Bill No	Bill Date	Home library	Current library	Shelving location	Date acquired	Source of acquisition	Cost, normal purchase price	Total Checkouts	Full call number	Accession Number	Date last seen	Copy number	Cost, replacement price	Price effective from	Koha item type
		Dewey Decimal Classification			Finance & Accounting	TB3054	19-12-2024	Indian Institute of Management LRC	Indian Institute of Management LRC	General Stacks	01/04/2025	Technical Bureau India Pvt. Ltd.	798.55		657 BAT	006980	01/04/2025	1	1149.00	01/04/2025	Book