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 Fi h Edi on, 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 Dis nc ve Features of the Text • Banks: An en rely new chapter (Chapter 13) explains the financial statements of banks. It covers the effect of legal and regulatory requirements on the financial performance of 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 Vigne e: A tone‐se ng vigne e at the start of every chapter enables the student to relate to the key issues covered in the chapter. • Emphasis on Thinking: Accoun ng involves making significant decisions at every level of management. This text provides many opportuni es to students to think about the considera ons that go into making accoun ng judgements. • New Cases: There are new cases on Tata Consultancy Services, Biocon, UBS, Reebok India, Nobles Crus, Essar Oil, HDFC, Kingfisher Airlines, Reliance Communica ons, and ICICI Bank. • Student‐friendly Approach: Ideas are explained in a simple style using everyday language. No prior knowledge of 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 recogni on, pro forma financial measures, whistle‐blowing, fraudster profile, cloud compu ng, statement of changes in equity, and management communica ons. The content has been updated to include the effect of the Companies Act 2013 and changes in Indian accoun ng standards and Interna onal Financial Repor ng Standards.
This book is recommended in Assam Ins tute 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 by AICTE for PGDM course. The link is www.aicte‐ india.org/modelsyllabus.php
Solu on Manual is available for adop ng faculty. CONTENTS Preface • Acknowledgements Introduc on INTERVIEW WITH MR. N.R. NARAYANA MURTHY, INFOSYS LIMITED Part One: THE BASIC ACCOUNTING MODEL 1. Accoun ng, Markets, and Governance 2. Processing Transac ons 3. Measuring Income 4. Accoun ng for Merchandising Transac ons 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. Liabili es 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 Ins tute of Management Bangalore. He has served as Visi ng Fellow at Manchester Business School and Osaka University. He is a member of The Ins tute of Chartered Accountants of India, The Ins tute of Cost Accountants of India and The Ins tute of Company Secretaries of India. He holds the ICAI’s Diploma in Management Accountancy. He has published in na onal and interna onal journals, including The Bri sh 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 Corpora on Limited and has been a Special Invitee on the ICAI’s Accoun ng Standards Board and the Audi ng 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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