Encyclopedia of Financial Accounting PDF

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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