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Accounting Theory and Analysis
Rs.  298.00  268.00 Out of stock
J. Made Gowda
Himalaya Publication
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"Accounting Theory and Analysis which is prepared keeping in mind both foundations of Accounting such as Generally Accepted Accounting Principles and Accounting Theory, and also some of the Accounting issues such as Human Resource Accounting, Accounting for Price Level Changes, Creative Accounting, etc. The first chapter deals with the historical background of GAAPs, the contributions of AICPA, FASB, etc., for the development of GAAPs, and different Accounting Principles, Concepts, Conventions, etc. An attempt is also made to trace the recent trend in the nature accounting principles in the form of IFRSs, Ind ASs, etc. Chapter-II begins with the need for Accounting Theory and ends with the discussion of three basic equity theories. In between, classification of Accounting Theories and the approaches to the formulation of Accounting Theory are discussed. Different aspects pertaining to Human Resource Accounting including the approaches to ascertain the value of human resource are analyzed in the third chapter. Quantification of effects of changes in price level on the items of financial statements and their incorporation into the financial statements are discussed in the fourth chapter. Chapter-V deals with the accounting for intangible assets covering various aspects such as meaning, recognition criteria, capitalization, amortization period, amortization methods, impairment loss, etc. Meaning of Creative Accounting, motives behind manipulation of accounts, modes operandi, etc., are discussed in the sixth chapter. The last chapter deals with analysis and interpretation of contents of financial statements. This book is prepared systematically explaining the concepts, procedure, rationale, etc., unequivocally followed by many appropriate illustrations drawn from the question papers of previous examinations. A number of problems are solved wherein each important and difficult adjustment / entry is explained in the form of working notes. And the presentation and analysis are simple and systematic."

Accounting Theory and Analysis Text Book

Accounting Theory and Analysis is popular collection book written by famous authors of MCOM. Great Authors like J. Made Gowda has done research on the subject and brought you this book of Accounting Theory and Analysis. The book caters to the students of their education; the book is published by Himalaya Publication Publications containing 360 Pages and is an English 2015 Edition. The ISBN Code of the Book is 9789352020072 and its availability is In Stock with a Discount price of RS. 268. 

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