financial accounting a managerial perspective
TRANSCRIPT
FINANCIAL ACCOUNTING : A MANAGERIAL PERSPECTIVE, FIFTH EDITIONBy NARAYANASWAMY, R.
Price: Rs. 595.00
ISBN: 978‐81‐203‐4949‐0
Pages: 672
Binding: Paper Back
Order online at www.phindia.com
DESCRIPTION
This widely adopted, highly acclaimed text, now in its Fi h Edi on, has proved to be an invaluable
asset to the student community. It explains how to prepare, analyze, and interpret the informa on
from financial statements.
New and Dis nc ve Features of the Text
• Banks: An en rely new chapter (Chapter 13) explains the financial statements of banks. It covers the
effect of legal and regulatory requirements on the financial performance of banks.
• Spotlight on Earnings Quality Analysis and Earnings Management: Intricate issues in understanding
earnings quality and earnings management are explained with real‐world examples.
• Chapter Vigne e: A tone‐se ng vigne e at the start of every chapter enables the student to relate
to the key issues covered in the chapter.
• Emphasis on Thinking: Accoun ng involves making significant decisions at every level of
management. This text provides many opportuni es to students to think about the considera ons that
go into making accoun ng judgements.
• New Cases: There are new cases on Tata Consultancy Services, Biocon, UBS, Reebok India, Nobles
Crus, Essar Oil, HDFC, Kingfisher Airlines, Reliance Communica ons, and ICICI Bank.
• Student‐friendly Approach: Ideas are explained in a simple style using everyday language. No prior
knowledge of business is assumed. Common doubts in understanding accoun ng are addressed.
• New Material and Updates: New material has been added in many chapters. These include revenue
recogni on, pro forma financial measures, whistle‐blowing, fraudster profile, cloud compu ng,
statement of changes in equity, and management communica ons. The content has been updated to
include the effect of the Companies Act 2013 and changes in Indian accoun ng standards and
Interna onal Financial Repor ng Standards.
This book is recommended in Assam Ins tute of Management, Assam, North Eastern Hill University,
Meghalaya, Biju Patnaik University of Technology (BPUT), Odisha for MBA.
To access learning resources visit www.phindia.com/narayanaswamy5e
The book is recommended by AICTE for PGDM course. The link is www.aicte‐
india.org/modelsyllabus.php
Solu on Manual is available for adop ng faculty.
CONTENTS
Preface • Acknowledgements
Introduc on
INTERVIEW WITH MR. N.R. NARAYANA MURTHY, INFOSYS LIMITED
Part One: THE BASIC ACCOUNTING MODEL
1. Accoun ng, Markets, and Governance
2. Processing Transac ons
3. Measuring Income
4. Accoun ng for Merchandising Transac ons
Comprehensive Case 1
INTERVIEW WITH MR. PRABHAKAR KALAVACHERLA, INTERNATIONAL ACCOUNTING STANDARDS
BOARD
Part Two: MEASURING AND REPORTING ASSETS, LIABILITIES AND EQUITY
5. Internal Control Systems, Cash, and Receivables
6. Inventories
7. Fixed Assets
8. Investments
9. Liabili es
10. Shareholders’ Equity
Comprehensive Case 2
INTERVIEW WITH MR. P.R. RAMESH, DELOITTE
Part Three: ANALYZING AND INTERPRETING FINANCIAL STATEMENTS
11. Analyzing Financial Statements: Statement of Profit and Loss and Balance Sheet
12. Analyzing Financial Statements: Cash Flow Statement
Comprehensive Case 3
13. Analyzing Financial Statements: Banks
Comprehensive Case 4
INTERVIEW WITH PROFESSOR SHYAM SUNDER, YALE UNIVERSITY
Appendix A Hindustan Unilever Limited Consolidated Financial Statements
Appendix B Time Value of Money
Appendix C Summary of Formulas
Glossary • Answers Check for Selected Problems • Index
ABOUT THE AUTHOR(s)
R. NARAYANASWAMY (PhD, University of New South Wales, Sydney) is Professor of Finance and
Control at Indian Ins tute of Management Bangalore. He has served as Visi ng Fellow at Manchester
Business School and Osaka University. He is a member of The Ins tute of Chartered Accountants of
India, The Ins tute of Cost Accountants of India and The Ins tute of Company Secretaries of India. He
holds the ICAI’s Diploma in Management Accountancy.
He has published in na onal and interna onal journals, including The Bri sh Accoun ng Review, The
Interna onal Journal of Accoun ng, The Journal of Interna onal Financial Management and
Accoun ng, Research in Accoun ng Regula on and Accountancy and Accoun ng Horizons. He
contributed a chapter on India in Globalisa on of Accoun ng published by Edward Elgar, UK.
He was an independent director and chairman of the audit commi ee of the Indian Railway Finance
Corpora on Limited and has been a Special Invitee on the ICAI’s Accoun ng Standards Board and the
Audi ng and Assurance Standards Board.
Business Today named him among the best business school professors.
2014 / 672pp. / 21.6 × 27.8 cm / ISBN‐978‐81‐203‐4949‐0 / Rs.595.00
PHI Learning Private Limited © 2011.Email: [email protected]
For more informa on visit : www.phindia.com