FINANCIAL ACCOUNTING : A MANAGERIAL PERSPECTIVE, FIFTH EDITION By 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 Fih Edion, 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 Disncve Features of of the the Text • Banks: An enrely new chapter (Chapter 13) explains the financial statements of of banks. banks. It covers the eff ect ect of of legal legal and regulatory requirements on the financial performance of of banks. 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 Vignee: A tone‐seng vignee at the start of every chapter enables the student to relate to the key issues covered in the chapter. • Emphasis on Thinking: Accounng involves making significant decisions at every level of management. This text provides many opportunies to students to think about the consideraons that go into making accoun ng ng judgements. judgements. • New Cases: There are new cases on Tata Consultancy Services, Biocon, UBS, Reebok India, Nobles Crus, Essar Oil, HDFC, King fisher Airlines, Reliance Communicaons, and ICICI Bank. • Student‐friendly Approach: Ideas are explained in a simple style using everyday language. No prior knowledge of of business 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 recognion, pro forma financial measures, whistle‐blowing, fraudster profile, cloud compung, statement of changes in equity, and management communica ons. The content has been updated to include the eff ect ect of the Companies Act 2013 and changes in Indian accoun ng standards and Internaonal Financial Reporng Standards.
This book is recommended in Assam Instute 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 india.org/modelsyllabus.php
by
AICTE
for
PGDM
course.
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Soluon Manual is available for adopng faculty. CONTENTS Preface • Acknowledgements Introduc o n INTERVIEW WITH MR. N.R. NARAYANA MURTHY, INFOSYS LIMITED Part One: THE BASIC ACCOUNTING MODEL 1. Accounng, Markets, and Governance 2. Processing Transac ons 3. Measuring Income 4. Accounng for Merchandising Transacons 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. Liabilies 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 Instute of Management Bangalore. He has served as Vising Fellow at Manchester Business School and Osaka University. He is a member of The Instute of Chartered Accountants of India, The Instute of Cost Accountants of India and The Instute of Company Secretaries of India. He holds the ICAI’s Diploma in Management Accountancy. He has published in naonal and internaonal journals, including The Bri s h 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 Corporaon Limited and has been a Special Invitee on the ICAI’s Accoun ng Standards Board and the Auding 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
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