encyclopedia of financial accounting PDF - Jaico Publishing House

THE COMPLETE ENCYCLOPEDIA OF
FINANCIAL
ACCOUNTING
Dr. G. Francis Xavier, Ph.D.
Former Financial Advisor to Asian Confederation of Credit Unions
11 VOLUME SET Rs.13,395
The most comprehensive Financial Accounting
Encyclopedia ever published.
The ultimate resource for students, practitioners and academicians.
Jaico

T H E C O M P L E T E E N C Y C L O P E D I A O F
FINANCIAL ACCOUNTING
This volume begins with a story of a person desirous of
amassing fabulous wealth and the author suggests him to take
to business to amass wealth. Since he is ignorant of the
knowledge of accounts the author comes forward to explain
him the secrets of accounting in a simple and easy way.
The story of Accountancy starts with the thread of
transactions which is beautifully woven into a designed
pattern that culminates in the form of a cloth of Balance
Sheet.
The fundamental principles of Double Entry Book-keeping
have been dealt with in the subsequent chapters with creative
and original approach with diagrammatic illustrations to
Journal Entries and pictorial depiction of Balance Sheet. The
uniqueness of this volume lies in the explanation of the
concepts of Accounting in a masterly manner. Macro approach
is adopted to explain the concepts. By macro approach we
mean a few transactions are taken, journalise them, post them
to respective ledgers and then prepare Trial Balance and Final
Accounts in the form of Profit and Loss Account and Balance
Sheet.
Dr. G. Francis Xavier has a strong academic
background with two Masters Degrees, securing
First Class and First Rank in both, and also a
Doctorate Degree to his credit. He received his
Gold Medal at the hands of the Late Shri Lal
Bahadur Shastri, the then Prime Minister of
India. He was deputed by Government of India
under the Fellowship of Canadian International
Development Agency (CIDA) to Canada for further studies in
Management and Adult Education. He has worked as Lecturer, Associate
Professor, Vice-Principal and Principal in various educational institutions
in India. He taught Accounts and Audit for more than three and a half
decades. He was also the Financial Advisor to an International
Organization, Asian Confederation of Credit Unions (ACCU),
Bangkok, Thailand. He conducted several Training Programmes on
Management Accounting, Financial Analysis and also on Memory and
Personality Development in India and abroad: USA, Canada, Germany,
Singapore, Malaysia, Thailand, Bangladesh, Nepal, Sri Lanka, Kenya
and Tanzania.
He is a creative thinker, effective teacher and trainer and also a prolific
writer. He has authored more than a dozen books on a variety of subjects
published by well reputed publishers like Jaico, Tata McGraw-Hill, and
Macmillan. This encyclopedia is the product of his 46 years of hard work
and research with a passion to achieve perfection and excellence in
Accountancy with exhaustive treatment. The entire gamut of Financial
Accounting has been covered in 11 Volumes with 75 chapters.
Dr. G. Francis Xavier, Ph.D.
Former Financial Advisor to Asian Confederation of Credit Unions
11 Volume Set
JH-576 Rs. 13,395
ISBN 978-81-7992-847-9
Volume 1
PRINCIPLES OF
DOUBLE ENTRY
A Macro Approach
The Fundamental Principles of Double
Entry Book-keeping have been
elaborately written with macro
approach. The following chapters are
covered in this Volume: 1 Amass
Fabulous Wealth, 2 Commencement of
Business, 3.Continuance of Business, 4. Practical Accounting, 5. Mechanics
of Accounting, 6. Journal, 7. Ledger, 8. Subsidiary Books and 9. Journal
Proper.
Volume 2
PRACTICE OF
DOUBLE ENTRY
This Volume deals with the practical
aspect of maintaining accounts under
Double Entry System. The chapters
covered are: 10. Cash Book, 11. Bank
Reconciliation Statement, 12. Bills of
Exchange, 13. Accommodation Bills,
14. Trial Balance, 15. Rectification of
Errors, 16. Accounting or Balance Sheet Equations, and 17. Final Accounts
of a Sole Trader.

Volume 3
ORGANISATIONAL
ACCOUNTS
Volume 6
COMPANY
ACCOUNTS - Basic
This volume is an attempt to portray
the accounting treatment in some
business organisations. The chapters
covered are: 18. Non-Trading
Concerns’ Accounts, 19. Single Entry
Accounts, 20. Consignment Accounts,
21. Joint Venture Accounts, 22. Branch
Accounts, 23. Departmental Accounts, 24. Contract Accounts,
25. Professionals Accounts, 26. Voyage Accounts, 27. Hotel Accounts,
28. Government Accounts, and 29. Cooperative Accounts.
Basic aspects related to the formation,
issue of shares and debentures,
acquisition of business, etc are dealt
with elaborately in this volume. The
latest amendments to the Companies
Act, 1956 have been suitably
incorporated in the following chapters:
49. Relevant Legal Provisions, 50. Share Capital, 51. Loan
Capital/Debentures, 52. Acquisition of Business, and 53. Amalgamation
and Reconstruction of Companies.
Volume 4
OPERATIONAL
ACCOUNTS
This Volume deals with certain Special
Transactions/Operational Aspects that
deserve special accounting treatment.
The chapters covered are: 30. Hire-
Purchase Accounts, 31. Insurance
Claims Accounts, 32. Royalty
Accounts, 33. Insolvency Accounts,
34. Average Due Date and Account Current Accounts, 35. Self-balancing
Ledger Accounts, 36. Packages or Containers Accounts, 37. Sale or Return
Accounts, 38. Investments Accounts, 39. Inventory Valuation Accounts,
40. Depreciation and Reserve Accounts, and 41. Agricultural Farm
Accounts.
Volume 5
PARTNERSHIP
ACCOUNTS
Volume 7
COMPANY
ACCOUNTS
-Advanced
This volume deals with the higher
aspects of Maintenance and
Presentation of Financial Statements of
Companies: The chapters are: 54. Final
Accounts of Companies, 55. Valuation
of Goodwill, 56. Valuation of Shares,
57. Valuation of Assets, 58. Valuation of Business, 59. Holding Companies,
60. Liquidation of Companies.
Volume 8
BANKING,
INSURANCE AND
PUBLIC UTILITY
ACCOUNTS
This volume is an attempt to depict all
aspects relating to maintenance of
accounts for Partnership Firms. The
chapters are: 42. Constituent Elements
of Business Organisations, 43. General
Partnership Accounts, 44. Admission
of a New Partner, 45. Retirement of a
Partner, 46. Death of a Partner, 47. Amalgamation of Partnership Firms,
and 48. Dissolution of Partnership.
Banking, Insurance and Public Utility
companies, though registered under the
Companies Act, 1956, are controlled
and governed by their respective Statutes like The Banking Regulations
(Amendment) and Misc. Provisions Act, 2004, The Insurance Regulatory
and Development Authority Act, 1999. The latest amendments are
incorporated in chapters: 61. Banking Companies, 62. Insurance
Companies, 63. Public Utility / Electricity Companies.

Volume 9
MANAGEMENT
ACCOUNTING
This Volume is divided into two parts:
Part A Financial Analysis and Part B
Recent Developments in Accounting.
The following chapters are covered in
this Volume. Part A – 64. A Bird’s Eye
View of Management Accounting,
65. Ratio Analysis, 66. Fund Flow
Analysis, 67. Cash Flow Analysis, and 68. Profit Engineering/Break-even
Analysis. Part B: 69 Social Accounting, 70. Human Resources Accounting,
71. Inflation Accounting, 72. Value Added Accounting, 73. Environmental
Accounting, 74. Computerised Accounting, and 75. Segment Financial
Reporting.
Volume 10
INDIAN
ACCOUNTING
STANDARDS
This Volume deals with the Indian
Accounting Standards. The 29
Accounting Standards issued by the
A c c o u n t i n g S t a n d a r d B o a r d ,
constituted by the Institute of
Chartered Accountants of India have been explained in simple and lucid
language. Even a lay person can understand them.
Volume 11
ACCOUNTING
DICTIONARY
In this Volume, about 5,000
Accounting Terms are explained which
are drawn from various branches of
Accounting – Financial Accounting,
Cost Accounting, Management
Accounting, Financial Management,
etc. Elaborate explanations are given for
the terms drawn from Financial Accounting and only a brief definition is
given for the terms used in other branches of Accounting.
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