Primarily intended for the undergraduate and postgraduate students of commerce and management, this textbook aims to provide an exposition and sound principles for a technique and interpretation of the financial statements of business enterprises. It gives an intensive study on the management structure and reporting, seeking to answer the theme in an easy-to-understand manner.
The book brings into fore the various topics covering income and balance sheet concepts for financial reporting, evaluation of Accounting Standards, objectives, role of reporting in economic development, double entry system, stakeholders criteria for decision making and all other areas of financial management.
Pedagogical Features :
Learning Objectives at the beginning of the chapters
Marginal Notes for a quick recap
Systematic discussion of the concepts endowed with illustrations and exhibits
Summary furnished at the end of the chapters to grasp the contents at the finger tips
Worked-out examples to develop the analytical and mathematical skills