Accounting for Farms in India: An Analysis in the Context of Recognition, Measurement and Presentation of Financial Data (Record no. 48903)
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| 000 -LEADER | |
|---|---|
| fixed length control field | nam a22 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20180118155903.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 180118b xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Dutta, Haripriya |
| 9 (RLIN) | 29242 |
| 245 ## - TITLE STATEMENT | |
| Title | Accounting for Farms in India: An Analysis in the Context of Recognition, Measurement and Presentation of Financial Data |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 34-53 P. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc | The farm accounting practice in India is said to be in its infant stage. This paper seeks to examine the rationale for a full-fledged farm accounting practice in the country. Literature reveals a strong relationship between the degrees of commercialization with that of the adoption of accounting practices. Therefore, the study attempts to examine the commercial traits in Indian farms, which genuinely envisage such practices in the sector. Thereafter, the existing practices of accounting in India are discussed by underscoring the measurement and valuation techniques of different farm account heads. Lastly, the study tries to draw attention to certain lacunas in the existing system. These are drawn using the authors’ own observations, supported by past research. As outcomes of the study, a considerable commercial appeal is seen in the Indian farm sector. Certain farm accounts heads and their respective treatments are provided to explore the existing system of farm accounting in the country. The drawbacks of present practice are found in terms of recognition, measurement and presentation of financial data. |
| 653 ## - INDEX TERM--UNCONTROLLED | |
| Uncontrolled term | farm accounting |
| 700 ## - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Das, Debabrata |
| 9 (RLIN) | 29243 |
| 773 0# - HOST ITEM ENTRY | |
| Host Biblionumber | 30412 |
| Host Itemnumber | 66984 |
| Main entry heading | MURTHY, E N |
| Place, publisher, and date of publication | IUP PUBLICATION HYDERABAD |
| Other item identifier | 5557766 |
| Title | ACCOUNTING RESEARCH & AUDIT PRACTICES |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Koha item type | Journal Article |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Date acquired | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Dewey Decimal Classification | Main Library | Main Library | 18/01/2018 | Vol 16, No 4/ 5557766JA3 | 5557766JA3 | 18/01/2018 | 18/01/2018 |