Download - McGraw-Hill Books

AccountingACCOUNTING MADE EASY2nd EditionBy Rajesh Agrawal, International Crops Research Institute for Semi AridTropics and R Srinivasan, Professor IIM Bangalore2010 (July 2010) / 224 pagesISBN: 9780070700987McGraw-Hill India TitleThis new edition of Accounting Made Easy continues to provide asimple and easy-to-assimilate introduction to the subject of FinancialAccounting. The structure of the book has been defined andbuilt around two levels. The first level helps the readers to build anunderstanding of accounting in a step-by-step manner. The secondlevel builds a bridge between the accounting learnt in the first leveland the real-world accounting. The book follows a novel ‘Learn byDoing’ approach which engages the reader in work modules whileone reads the book.ContentsLevel IThe Green Company (Cash & Trading)The Yellow Company (Credit & TradingThe Blue Company (Credit & Manufacturing)The Brown Company (More Manufacturing)The Red Company (A Brief Strategy)The Orange CompanyLearning from Level ILevel IISimple T-Accounts: An IntroductionSimple T-Accounts: Do-It-YourselfTaking Stock of StocksComplex T- Accounts: An IntroductionComplex T- Accounts: Do-It-YourselfAccounting Systems: Cash Book, Journal and LedgersLearning from Accounting ScamsAccounting Concepts and the PolicyLearning from this Bookfinancial accountingBy S John Gabriel, Madras Christian College-Chennai and A Marcu,Loyola College-Chennai2010 (July 2010) / 1076 pagesISBN: 9780070682177McGraw-Hill India TitleThis book aims at discussing the basic as well as advanced conceptsof financial accounting. The focus of this book is on the principles andtools of financial accounting and their application. This book coversthe syllabus of Financial Accounting of the undergraduate courses ofUniversity of Madras as well as other universities in South I region.This book will meet the requirements of the students of this subjectin a comprehensive manner.ContentsUnit I1. Introduction to Accounting2. Accounting Cycle –Journal and Ledger3. Cash Book Petty Cash Book4. Subsidiary Books5. Trial BalanceUnit II6. Final accounts of Sole Trading ConcernsUnit III7. Single entryUnit IV8. Accounting for Non-Trading concerns – all methodsUnit V9. DepreciationUnit VI10. Rectification of Errors11. Bank Reconciliation StatementUnit VII12. Self balancing ledger – meaning – procedure – self balancingjournal entries – self balancing ledgers – transfer from one ledgerto another13. Insurance claims – normal loss – abnormal lossUnit VIII14. Hire purchase & installment – including Hire purchasing tradingaccountUnit IX15. Branch accounts – excluding foreign branches 16. Departmentalaccounts – Transfers at cost or selling priceUnit X17. Average due date – calculation of due date based on holidaysintervention – interest calculation18. Account current – methods of calculation of interest – productmethod – red ink interest method – époque method – periodic balancemethodUnit XI19. Royalty accounts – accounting treatment in the books of lessorand lessee – sub leaseUnit XII20. Insolvency of individual and firmUnit XIII21. Bills of exchange – Trading and Accommodation bills – Renewals– Dishonour due to insolvency – Retiring of billsUnit XIV22. Accounting for goods sent on ‘ Sale or Return basis’23. Investment Accounts24. Voyage accountsUnit XV25. Consignment accounts – invoicing goods at cost price – proformainvoice price – valuation of unsold stocks – accounting treatment ofnormal loss and abnormal loss26. Joint venture accounts – recording in individual venturer’s book– recording in separate set of booksUnit XVI27. Human Resource accounting28. Inflation accountingUnit XVII29. Definition – provision relating to partnership – capital and currentaccounts of partners – fixed and fluctuating – appropriation of profits– past adjustments and guarantee – final accounts of firms30. Introduction – Admission of a Partner – Treatment of goodwill –Revaluation of assets and liabilities – calculation of ratios for distributionof profits – capital adjustments31. Retirement of partner – calculation of gaining ratio-Revaluation ofassets and liabilities-Treatment of goodwill – adjustment of goodwillthrough capital account only-settlement of accounts retiring partner’sloan account with equal installments only32. Death of a partner – treatment of JLP – settlement of amount dueto legal representatives of deceased partner33. Dissolution – insolvency of partners – garner Vs murray – insolvencyof all partners – deficiency accounts – piecemeal distribution– proportionate capital method only34. Amalgamation of firms – creation of new firm – sale to a company18