TY  - BOOK
AU  - Narayanaswamy, R.
TI  - Financial accounting: a managerial perspective
SN  - 9788120353435
U1  - 658.1511 
PY  - 2021///
CY  - New Delhi
PB  - PHI Learning Pvt. Ltd.
KW  - Financial statements
KW  - Accounting
N1  - Part One: THE BASICS OF FINANCIAL STATEMENTS
1. Business and Accounting Basics
2. Financial Statements
3. Transaction Processing
4. Measuring Income
Part Two: MEASURING AND REPORTING ASSETS, LIABILITIES, AND EQUITY
5. Inventories
6. Long-lived Assets
7. Financial Assets
8. Operating Investments
9. Operating Liabilities
10. Financial Liabilities
11. Equity
INTERVIEW WITH MR. P.R. RAMESH, DELOITTE INDIA
Part Three: ANALYZING AND INTERPRETING FINANCIAL STATEMENTS
12. Balance Sheet and Statement of Profit and Loss
13. Statement of Cash Flows
14. Financial Statements of Banks
15. Earnings Analysis and Qualitative Information
INTERVIEW WITH PROFESSOR SURAJ SRINIVASAN, HARVARD BUSINESS SCHOOL
Appendix A Ind AS and IFRS
Appendix B Dr. Reddy’s Laboratories Limited Consolidated Financial Statements
Appendix C Time Value of Money
Appendix D Summary of Formulas
Answer Hints for Selected Problems • Index


N2  - Description:

This highly acclaimed text, now in its Sixth Edition, is designed as a first-level course offered in business schools, universities, and professional programmes. It explains how to prepare, analyze, and interpret financial statements.

Its distinctive features include the following:

• Developing the accounting model from the basics of business.

• Stress on the why of accounting rather than the how of bookkeeping.

• Emphasis on financial analysis from the beginning.

• Attention to accounting regulations and legal requirements.

• Problems and cases that strengthen conceptual foundation and encourage critical thinking.

Anyone who follows plain English and knows basic math (+, –, ×, ÷) can read this book.

NEW TO SIXTH EDITION

• Chapters:

o Chapter 7 on Financial Assets

o Chapter 9 on Operating Liabilities

o Chapter 10 on Financial Liabilities

o Chapter 15 on Earnings Analysis and Qualitative Information

• Topics: Accounting fraud and red flags, cash flow ratios, economic value added, foreign currency accounting, and joint arrangements.

• Expanded coverage: Earnings quality, earnings management, and pro forma measures.

• Standards: IFRS, Ind AS, and Indian GAAP comparisons for key items in financial statements.

• Real-world cases: Amazon, Lanco, National Spot Exchange, Olympus, Suzlon, Valeant Pharmaceuticals, TCS, and Toshiba.

• Interview: Professor Suraj Srinivasan, Harvard Business School.

• Pedagogical features: Application, Discussion Question, Forensic Corner, Ladder, One-minute Quiz, Quick Question, Real World, and Speed Read.

• Examples: New examples in Chapter Vignette, Earnings Quality Analysis, and Financial View.

• New Material and Revision: Additional and revised text and figures in almost all chapters
ER  -