THE COM COMPLE PLETE TE ENC ENCY YCLO CLOPED PEDIA IA OF
FINANCIAL ACCOUNTING Dr. G. Francis Xavier, Ph.D. Former Financial Advisor to Asian Confederation of Credit Unions
11 VOLUME SET Rs Rs.1 .13, 3,395 395
The most comprehensi comprehensive ve Financial Accounting Encyclopedia ever published.
The ultimate resource for students, practitioners and academicians. Jaico
THE COMPLETE ENCYCLOPEDIA OF
FINANCIAL ACCOUNTING This volume begins with a story of a person desirous of amassing fabulous wealth and the author suggests him to take to business to amass wealth. Since he is ignorant of the knowledge of accounts the author comes forward to explain him the secrets of accounting in a simple and easy way. The story of Accountancy starts with the thread of transactions which is beautifully woven into a designed pattern that culminates in the form of a cloth of Balance Sheet. The fundamental principles of Double Entry Book-keeping have been dealt with in the subsequent chapters with creative and original approach with diagrammatic illustrations to Journal Entries and pictorial depiction of Balance Sheet. The uniqueness of this volume lies in the explanation of the concepts of Accounting in a masterly manner. Macro approach is adopted to explain the concepts. By macro approach we mean a few transactions are taken, journalise them, post them to respective ledgers and then prepare Trial Balance and Final Accounts in the form of Profit and Loss Account and Balance Sheet. Dr. G. Francis Xavier has a strong academic background with two Masters Degrees, securing First Class and First Rank in both, and also a Doctorate Degree to his credit. He received his Gold Medal at the hands of the Late Shri Lal Bahadur Shastri, the then Prime Minister of India. He was deputed by Government of India under the Fellowship of Canadian International Development Agency (CIDA) to Canada for further studies in Management and Adult Education. He has worked as Lecturer, Associate Professor, Vice-Principal and Principal in various educational institutions in India. He taught Accounts and Audit for more than three and a half decades. He was also the Financial Advisor to an International Organization, Asian Confederation of Credit Unions (ACCU), Bangkok, Thailand. He conducted several Training Programmes on Management Accounting, Financial Analysis and also on Memory and Personality Development in India and abroad: USA, Canada, Germany, Singapore, Malaysia, Thailand, Bangladesh, Nepal, Sri Lanka, Kenya and Tanzania. He is a creative thinker, effective teacher and trainer and also a prolific writer. He has authored more than a dozen books on a variety of subjects published by well reputed publishers like Jaico, Tata McGraw-Hill, and Macmillan. This encyclopedia is the product of his 46 years of h ard work and research with a passion to achieve perfection and excellence in Accountancy with exhaustive treatment. The entire gamut of Financial Accounting has been covered in 11 Volumes with 75 chapters.
Dr. G. Francis Xavier, Ph.D. Former Financial Advisor to Asian Confederation of Credit Unions
11 Volume Set JH- 576 Rs. 13, 395 ISBN 978-81-7992-847-9 Volume 1
PRINCIPLES OF DOUBLE ENTRY A Macro Approach The Fundamental Principles of Double Entry Book-keeping have been elaborately written with macro approach. The following chapters are covered in this Volume: 1 Amass Fabulous Wealth, 2 Commencement of Business, 3.Continuance of Business, 4. Practical Accounting, 5. Mechanics of Accounting, 6. Journal, 7. Ledger, 8. Subsidiary Books and 9. Journal Proper.
Volume 2
PRACTICE OF DOUBLE ENTRY This Volume deals with the practical aspect of maintaining accounts under Double Entry System. The chapters covered are: 10. Cash Book, 11. Bank Reconciliation Statement, 12. Bills of Exchange, 13. Accommodation Bills, 14. Trial Balance, 15. Rectification of Errors, 16. Accounting or Balance Sheet Equations, and 17. Final Accounts of a Sole Trader.
Volume 3
Volume 6
ORGANISATIONAL ACCOUNTS
COMPANY ACCOUNTS - Basic
This volume is an attempt to portray the accounting treatment in some business organisations. The chapters covered are: 18. Non-Trading Concerns’ Accounts, 19. Single Entry Accounts, 20. Consignment Accounts, 21. Joint Venture Accounts, 22. Branch Accounts, 23. Departmental Accounts, 24. Contract Accounts, 25. Professionals Accounts, 26. Voyage Accounts, 27. Hotel Accounts, 28. Government Accounts, and 29. Cooperative Accounts.
Volume 4
OPERATIONAL ACCOUNTS This Volume deals with certain Special Transactions/Operational Aspects that deserve special accounting treatment. The chapters covered are: 30. HirePurchase Accounts, 31. Insurance Claims Accounts, 32. Royalty Accounts, 33. Insolvency Accounts, 34. Average Due Date and Account Current Accounts, 35. Self-balancing Ledger Accounts, 36. Packages or Containers Accounts, 37. Sale or Return Accounts, 38. Investments Accounts, 39. Inventory Valuation Accounts, 40. Depreciation and Reserve Accounts, and 41. Agricultural Farm Accounts.
Basic aspects related to the formation, issue of shares and debentures, acquisition of business, etc are dealt with elaborately in this volume. The latest amendments to the Companies Act, 1956 have been suitably incorporated in the following chapters: 49. Relevant Legal Provisions, 50. Share Capital, 51. Loan Capital/Debentures, 52. Acquisition of Business, and 53. Amalgamation and Reconstruction of Companies.
Volume 7
COMPANY ACCOUNTS - Advanced This volume deals with the higher aspects of Maintenance and Presentation of Financial Statements of Companies: The chapters are: 54. Final Accounts of Companies, 55. Valuation of Goodwill, 56. Valuation of Shares, 57. Valuation of Assets, 58. Valuation of Business, 59. Holding Companies, 60. Liquidation of Companies.
Volume 8
Volume 5
PARTNERSHIP ACCOUNTS This volume is an attempt to depict a ll aspects relating to maintenance of accounts for Partnership Firms. The chapters are: 42. Constituent Elements of Business Organisations, 43. General Partnership Accounts, 44. Admission of a New Partner, 45. Retirement of a Partner, 46. Death of a Partner, 47. Amalgamation of Partnership Firms, and 48. Dissolution of Partnership.
BANKING, INSURANCE AND PUBLIC UTILITY ACCOUNTS Banking, Insurance and Public Utility companies, though registered under the Companies Act, 1956, are controlled and governed by their respective Statutes like The Banking Regulations (Amendment) and Misc. Provisions Act, 2004, The Insurance Regulatory and Development Authority Act, 1999. The latest amendments are incorporated in chapters: 61. Banking Companies, 62. Insurance Companies, 63. Public Utility / Electricity Companies.
Volume 9
MANAGEMENT ACCOUNTING This Volume is divided into two parts: Part A Financial Analysis and Part B Recent Developments in Accounting. The following chapters are covered in this Volume. Part A – 64. A Bird’s Eye View of Management Accounting, 65. Ratio Analysis, 66. Fund Flow Analysis, 67. Cash Flow Analysis, and 68. Profit Engineering/Break-even Analysis. Part B: 69 Social Accounting, 70. Human Resources Accounting, 71. Inflation Accounting, 72. Value Added Accounting, 73. Environmental Accounting, 74. Computerised Accounting, and 75. Segment Financial Reporting.
Volume 10
INDIAN ACCOUNTING STANDARDS This Volume deals with the Indian Accounting Standards. The 29 Accounting Standards issued by the Accounting Standard Board, constituted by the Institute of Chartered Accountants of India have been explained in simple and lucid language. Even a lay person can understand them.
Volume 11
ACCOUNTING DICTIONARY In this Volume, about 5,000 Accounting Terms are explained which are drawn from various branches of Accounting – Financial Accounting, Cost Accounting, Management Accounting, Financial Management, etc. Elaborate explanations are given for the terms drawn from Financial Accounting and only a brief definition is given for the terms used in other branches of Accounting.
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