FINANCIAL ACCOUNTING: AS PER NEP 2020 SYLLABUS OF B.COM (HONS), FIFTH EDITION, REVISED

GOYAL, V.K. · GOYAL, RUCHI

May 2023 · PHI Learning Pvt. Ltd.

Ebook

632

Pages

About this ebook

The Revised Edition of this popular text is organised into 15 chapters and divided into two parts. Part I deals with conceptual clarity of accounting, discussing in detail its objectives, usage along with accounting information as well as the theory base of accounting with accounting standards. It explains the way the transactions are recorded in the main book of the business known as the journal where recording and posting is done in different ledger accounts. Trial Balance is prepared to make final accounts after rectification of errors if any and applying appropriate methodology of depreciation. Final accounts for Not for Profit entities along with inventory control are very well explained and illustrated. Part II deals with specialised accounting such as Hire Purchase with Lease Accounting and Branch Accounts with Departmental Accounts. A new chapter (Ch. 15) on Concept of Income is incorporated to address the curriculum needs in the General Accounting section.

NEW TO THIS EDITION

• A dedicated chapter on ‘Concept of Income’ is added in the General Accounting section.

• All the worked-out examples and practice problems (each exceeding 300) have been upgraded.

TARGET AUDIENCE

• B.Com (Hons.)

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About the author

Dr. V.K. GOYAL is a former Associate Professor of Accounting and Finance at Shri Ram College of Commerce, University of Delhi. He has more than four decades teaching experience. He has been a member of Indian Accounting Association and Indian Commerce Association. Professor Goyal has written several textbooks on Accounting and has contributed many research articles in the journals of repute.

Dr. RUCHI GOYAL is an Assistant Professor of Commerce at Keshav College, University of Delhi. She is co-author of books on Corporate Accounting and Financial Accounting for BBA, both published by PHI Learning. She has to her credit many research papers in various journals of repute.

Dr. V.K. GOYAL is a former Associate Professor of Accounting and Finance at Shri Ram College of Commerce, University of Delhi. He has more than four decades teaching experience. He has been a member of Indian Accounting Association and Indian Commerce Association. Professor Goyal has written seve...

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