Financial Accounting – II 4th edition by M. Hanif, A. Mukherjee – Ebook PDF Instant Download/DeliveryISBN: 9387886239, 978-9387886230
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Product details:
ISBN-10 : 9387886239
ISBN-13 : 978-9387886230
Author: M. Hanif, A. Mukherjee
‘Financial Accounting-II’ has been designed in accordance with the CBCS syllabus of 2017-18 as prescribed by University of Calcutta for the third semester students of B.Com Honours and General courses. In addition to Calcutta University B.Com students, the book will be equally effective for other allied universities of Eastern India- the University of Burdwan, West Bengal State Universities and other universities that have adopted CBCS in accordance to UGC norms. It presents the core concepts of partnership accounts and special purpose accounts (Department, Branch, Hire Purchase, Investment Accounting, etc.) in a lucid and easy-to-understand manner. The book has been revised in light of the implications of the latest Accounting Standards and guidelines issued by ICAI.
Financial Accounting – II 4th Table of contents:
Instructor Resources—Available with Login
Unit 1: What is Accounting
Introduction: What Is Accounting
Accounting Defined
Users of Accounting Information
Types of Businesses and Business Activities
Ethics in Accounting
Exercises: Unit 1
Glossary Unit 1
Unit 2: Accounting Principles and Practices
Introduction: Accounting Principles and Practices
GAAP – Generally Accepted Accounting Principles
Account Types
The Basic Accounting Equation
Financial Statements
Accounting in the Headlines
Glossary: Lesson 2
Exercises: Unit 2
Unit 3: The Accounting Cycle
Introduction: The Accounting Cycle
The Accounting Cycle
Accounts, Journals, Ledgers, and Trial Balance
General Rules for Debits and Credits
Journal Entries
Posting to the General Ledger
Preparing a Trial Balance
Glossary: Lesson 3
Debit and Credit Review
Exercises: Unit 3
Unit 4: Completion of the Accounting Cycle
The Accrual Basis and Cash Basis of Accounting
Classes and Types of Adjusting Entries
Adjusting for Accrued Items
Adjusting for Deferred Items
Preparing an Adjusted Trial Balance
Preparing Financial Statements
Closing Entries
Accounting in the Headlines
Glossary: Completing the Accounting Cycle
Exercises: Unit 4
Unit 5: Accounting For a Merchandising Enterprise
Merchandising Business
Merchandise Inventory
Buyer Entries under Perpetual Method
Seller Entries under Perpetual Inventory Method
Buyer Entries under Periodic Inventory System
Seller Entries under Periodic Inventory Method
Glossary: Accounting for a Merchandising Enterprise
Exercises: Unit 5
Unit 6: Financial Reporting for a Merchandising Enterprise
Adjusting Entries for a Merchandising Company
Merchandising Financial Statements
Journalizing Closing Entries for a Merchandising Enterprise
Impacts of Inventory Errors on Financial Statements
Accounting in the Headlines
Exercises: Unit 6
Unit 7: Inventory Valuation Methods
Merchandise Inventory
Inventory Methods for Ending Inventory and Cost of Goods Sold
Methods Under a Periodic Inventory System
Effects of Choosing Different Inventory Methods
Lower of Cost or Market Rule
Internal Control Issues and Procedures for Inventory
Exercises: Unit 7
Unit 8: Accounting Information Systems
Principles of Accounting Systems
Special Journals
Subsidiary Ledgers and Control Accounts
Internal Control and Accounting System Design
Accounting in the Headlines
Exercises: Unit 8
Unit 9: Cash
Internal Control Structure
Cash and Internal Control
Preparing a Bank Reconciliation
Petty Cash
Accounting in the Headlines
Exercises: Unit 9
Unit 10: Receivables
Receivables
Subsidiary Ledgers and Control Accounts
Direct Write-Off and Allowance Methods
Estimating Bad Debts
Accounting for Credit Card Sales
Accounting for Notes Receivable
Exercises: Unit 10
Unit 11: Plant Assets and Intangible Assets
Long Term Assets
Entries for Cash and Lump-Sum Purchases of Property, Plant and Equipment
Methods for Computing Depreciation
Computing Book value
Asset Disposal
Journalize Entries for Trade-In of Similar Assets
Natural Resources and Depletion
Journalizing Adjusting Entries for Depletion
Intangible Assets
Exercises: Unit 11
Unit 12: Current Liabilities and Payroll
Accounting for Current Liabilities
Entries Related to Notes Payable
Accounting for Contingent Liabilities
Recording Transactions Related to Product Warranties
Payroll Accounting Defined
Payroll Accounting Entries
Exercises: Unit 12
Unit 13: Forms of Business Organizations
Sole Proprietorships and Partnerships
Journal Entries for Partnerships
Changes to the Partners
Corporations
Common and Preferred Stock
Journal Entries to Issue Stock
Treasury Stock
The Stockholder’s Equity Section of the Balance Sheet
Exercises: Unit 13
Unit 14: Stockholders’ Equity, Earnings and Dividends
Retained Earnings: Entries and Statements
Entries for Cash Dividends
Stock Dividends and Splits
Items Reported on a Corporate Income Statement
Exercises: Unit 14
Unit 15: Long-Term Liabilities and Investment in Bonds
Long-Term Financing
Recording Entries for Bonds
Redeeming Bonds Payable
Capital Leases and Operating Leases
Accounting for Investment in Bonds
Exercises: Unit 15
Unit 16: Investment in Stocks
Investment of Stocks in Other Corporations
Cost Method
Equity Method
Consolidated Financial Statements
Exercises: Unit 16
Unit 17: Statement of Cash Flows
The Statement of Cash Flows
Direct and Indirect Methods for Preparing a Statement of Cash Flows
Cash Flows From Investing and Financing
Preparing a Statement of Cash Flow
Accounting in the Headlines
Exercises: Unit 17
Unit 18: Financial Statement Analysis
Analyzing Comparative Financial Statements
Calculating Trend Percentages
Common-Size Financial Statements
Calculate Ratios That Analyze a Company’s Short-Term Debt-Paying Ability
Ratios That Analyze a Company’s Long-Term Debt Paying Ability
Ratios That Analyze a Company’s Earnings Performance
Ratio Summary
Exercises: Unit 18
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