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Title      : ACCOUNTING FOR MANAGERS
Subject      : Accounting For Managers
copyright ©  2018     : Subhas Stores
Author      : S Murali
Publisher      : Subhas Stores
Chapters/Pages      : 20/351
Total Price      : Rs.      : 227
 
 
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Chapters
     
Introduction to Accounting Total views (0)  
Accounting is not new to any one. Without our own knowledge of this fact, every one of us is aware of the concept of accounting. In fact Accounting has been in existence from times immemorial. Whenever we go out of our house daily, we do have an idea of how much money we should carry to meet certain expenses all through the day. Similarly, most of us have the practice of keeping record of impo ......
Pages: 2
Price: Rs 0   
 
Accounting Concepts Total views (0)  
In any branch of knowledge whether physics, mathematics or economics, there would be certain broad assumptions on which the entire subject rests. These may be termed as fundamental assumptions or concepts. If, for a moment, one were to imagine the non existence of such concepts, the entire subject itself would not exist. Accountancy is no exception to this rule.
Pages: 8
Price: Rs 5.2   
 
Journal & Subsidiary Books Total views (0)  
Journal is the basic record of business transaction. If you trace the origin of this word, it is from the French word “Jour” meaning day. Thus, Journal is the Day Book. It is also called “Book of Original Entry” as every transaction of the organization is fi rst entered in this Book. Another name for Journal is Book of Prime Entry. In this book the business deals (called Transactions) are ente ......
Pages: 20
Price: Rs 13   
 
Ledger Total views (0)  
We have now understood that every transaction has to fi rst fi nd a place in one of the various Subsidiary Books which are written chronologically as and when the transactions occur. A fi rm may have a series of transactions with the same party and if one would like to know what amount the customer has to repay to the fi rm on a particular date, it would be diffi cult to get an idea from Journ ......
Pages: 6
Price: Rs 3.9   
 
Bank Reconciliation Statement Total views (0)  
A literal meaning of ‘ Bank Reconciliation Statement’ is a statement prepared for reconciling Bank balance. The word ‘reconciliation’ means we have to adjust or compromise for certain realities that exist though we may not like. Here, we are comparing the Balance in the Bank account as refl ected by Cash Book (Bank Column) and the Bank Pass Book. Even though one would feel that both the balanc ......
Pages: 8
Price: Rs 5.2   
 
Bills of Exchange Total views (0)  
If one wants to know the legal defi nition of Bill of Exchange he has to refer to Sec.5 of the Negotiable Instruments Act, 1881. In simple English it is an instrument in writing expressing one’s promise to pay a certain sum of money on a certain future date for value received. As per Negotiable Instrument Act, 1881, the word Bill of Exchange refers to Cheque, Promissory Note and Bill of Exchan ......
Pages: 8
Price: Rs 5.2   
 
Trial Balance Total views (0)  
Any businessman when he starts a business, would like to know at regular intervals, whether the business is earning profi ts. All the books of accounts are maintained with this end in view. After making entries in the Journal/subsidiary journals/ledger now it is the time to concentrate on the preparation of such statements which would enable one to know about the fi nancial results and the po ......
Pages: 14
Price: Rs 9.1   
 
Depreciation, Provision and Reserves Total views (0)  
Introduction: The term Depreciation is normally used in the accounting parlance for the reduction in the value of an asset. Only for Fixed Assets, we provide for depreciation. Depreciation is a permanent reduction in the value of a fi xed asset due to various reasons.
Pages: 18
Price: Rs 11.7   
 
Final Accounts Total views (0)  
In the previous chapter we had seen that all the ledger accounts are closed at the end of the year and they are taken to a statement called “Trial Balance”. We had also learnt that all Revenue items are taken from Trial Balance to Trading and Profi t and Loss Account and the capital items to the Balance Sheet. The Trading and Profi t and Loss Account and the Balance Sheet are together referred ......
Pages: 20
Price: Rs 13   
 
Inventory Valuation Total views (0)  
Need for Valuation of Inventory: Even in these ages of computer and quick communication facilities, there is need for holding inventories. Actually inventories form a signifi cant portion of the total assets of many companies. Going back to our fundamental accounting concepts of matching concept, going Concern and Period Concept, there is need for us to ascertain the fi nancial results of the ......
Pages: 12
Price: Rs 7.8   
 
Accounts of Non Profit Organisation Total views (0)  
A Non Profi t Organisation is one where the main objective of the business is “service” and not profi ts. Organisations catering to the educational, religious, cultural needs of a group of members/ society at large. Normally these are registered as Co-operatives or Trusts. The objectives of Public Sector Banks till recently was “Service to Community”. However, in the post liberalization era t ......
Pages: 12
Price: Rs 7.8   
 
Company Accounts-Special Features Total views (0)  
There are various forms of business organization. Some of the popular ones are Sole Proprietorship, Partnership, Limited Company, Co-operatives. Of these, Limited Company form of business organization comprises the major portion in terms of volumes of business. In the olden days, Limited Companies were known as Joint Stock Companies. In India the Companies are governed by the Companies Act, 19 ......
Pages: 32
Price: Rs 20.8   
 
Company Final Accounts Total views (0)  
Sec.209 of the Companies Act, 1956 ( Clause 128- Companies Bill 2012) requires that a Company registered under the Act shall maintain such books of accounts which shall give details regarding the sums of money received and expended, sales and purchases of goods, the assets and liabilities and in case of class of companies engaged in production, processing, manufacturing or mining activities, p ......
Pages: 40
Price: Rs 26   
 
Analysis of Financial Statements Total views (0)  
Before delving into the topic, one should understand what one means by Financial Statements. All those statements which have a fi nancial implication could be broadly termed as Financial Statements. For example, Comparative statement of costs of 2 products, Cost Benefi t Analysis statement of two projects, etc. When we talk about analysis of fi nancial statements, the Financial Statements does ......
Pages: 52
Price: Rs 33.8   
 
Cost Accounting Total views (0)  
Introduction: In the fi rst part of the book, we have already understood what is ‘Financial Accounting”, What are the books of accounts maintained, How the fi nancial statements – Profi t & Loss Statement and Balance Sheet are prepared, the purpose of fi nancial statements, etc.
Pages: 20
Price: Rs 13   
 
Cost Sheet Total views (0)  
Introduction: Cost Sheet is also known as ‘Cost Statement’ or ‘Statement of Cost and Profi t’. This statement enables the ascertainment of the cost of the product. It is prepared at periodical intervals ( Weekly, Monthly, Quarterly, Half Yearly, etc.) to record the costs incurred to produce a certain number of units during that period. A variant of Cost Sheet is ‘Production Statement’. In addi ......
Pages: 14
Price: Rs 9.1   
 
Marginal Costing Total views (0)  
Introduction: We have seen in Chapter 14 that ‘ Marginal Costing’ is a technique of costing which any unit can adopt and it is not a method of costing. Marginal Cost, we understood as, cost of producing one more unit. It is the amount by which total cost increases when one extra unit is produced, or the amount of cost which can be avoided by producing one unit less It uses the concept of Fixed ......
Pages: 6
Price: Rs 3.9   
 
Cost-Volume-Profit Analysis or Break Even Analysis Total views (0)  
Introduction: This concept uses the marginal costing principles. Any person who sets up an organisation would have many questions in mind. He would like to know at what volume the organisation can earn profi ts. What is the minimum level of sales that is required to just cover costs i.e., no-profi t no-loss level. (This no profi t no loss level is technically termed as ‘Break Even Point’). CVP ......
Pages: 16
Price: Rs 10.4   
 
Short run Decision Analysis Total views (0)  
Introduction: Decision making is the essence of Management. It is the process of choosing the best alternative among various options available. While taking decisions, the manager has to consider the various goals for the year, mission and vision of the organisation, resources available at his command and the impact his decision would have in the short run and also long run. We are aware of t ......
Pages: 8
Price: Rs 5.2   
 
Emerging Concepts in Cost and Management Accounting Total views (0)  
Introduction: In the last one decade or so, it has been seen that there is a dramatic change in the way Cost Accounting is viewed. Costing has been traditionally defi ned as the art and science of ascertaining the cost of producing any product or service (i.e. fi nding the cost) by any process or technique appropriate. While this defi nition still holds good, there has been a paradigm shift in ......
Pages: 35
Price: Rs 22.75   
 


 
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