TY  - GEN
AU  - LAL, JAWAHAR
TI  - ACCOUNTING THEORY AND PRACTICE
SN  - 978-81-8488-587-3
U1  - 657.042 
PY  - 2009///
CY  - MUMBAI
PB  - HIMALAYA PUBLISHING HOUSE
KW  - ACCOUNTING
N1  - PART ONE : FUNDAMENTALS
Chapter 1 − Accounting : An Overview
Chapter 2 − Accounting Postulates, Concepts and Principles
Chapter 3 − Accounting Theory : Formulation and Classifications

PART TWO: ELEMENTS OF FINANCIAL STATEMENTS
Chapter 4 − Income Aspects
Chapter 5 − Revenues, Expenses, Gain and Losses
Chapter 6 − Assets
Chapter 7 − Liabilities and Equity
Chapter 8 − Depreciation Accounting and Policy
Chapter 9 − Inventory

PART THREE: CORPORATE DISCLOSURE
Chapter 10 − Finnacial Reporting : An Overview
Chapter 11 − Accounting Standards
Chapter 12 − Accounting for Changing Prices
Chapter 13 − Segement Reporting
Chapter 14 − Interim Reporting
Chapter 15 − Harmonization and Global Convergence of Accounting Standards

PART FOUR: USES OF FINANCIAL STATEMENTS
Chapter 16 − Statement of Changes in Financial Positions
Chapter 17 − Financial Statement Analysis

N2  - The materials and discussion in the book have been presented in a highly organized and lucid manner and the book provided a clear and detailed analysis of concepts, approaches, issues and developments in the area of accounting theory. Examples have given about Indian Corporate Practices in some chapters of the book. Thought-provoking, real-life questions and multiple choices questions have been given at the end of the chapters. The book will be very useful to M.Com, M.B.A., M.Phil and Ph.D. students of Indian Universities and Management Institutes. The book will also be useful to those who are preparing for professional accounting examinations and who wish to update their knowledge with current accounting issues and research
UR  - www.himpub.com/manual/paa150
ER  -