Accounting for Managers - Himalaya (DR. Ruchi)

The Book "Accounting for Managers with business application of computers" is a contemporary book that focuses on the basics of financial accounting. It also provides a brief introduction to applications of computers in the field of accounting. It is designed in a manner commensurate to cater the needs of the students and practicing managers in analyzing and interpreting financial information for strategic decision-making.

The book gyrates around the fundamentals of accounting and is embedded with the following imminent characteristics:

• Text matter accompanied with liberal use of illustrations
• Comprehensive coverage of the relevant topics
• Adequate number of unsolved questions for practice
• Case studies, given wherever necessary so as to provide an invaluable opportunity to the learners to apply the concepts and techniques to the real life problems.

As such, the text is expected to best suit the needs of the students undergoing B.Com, BBA, BCA, MBA and MCA courses and for practicing non-financial managers.

Contents :

UNIT − 1
1. Basic Accounting Terminology
2. Introduction to Accounting
3. Accounting Equation
4. Generally Accepted Accounting Principles
5. Capital and Revenue Items
6. Accounting Standards
UNIT − 2
1. Introduction to Computerized Financial Accounting
UNIT − 3
1. Preparation of Vouchers
2. Journal and Ledger
3. Subsidiary Books
4. Trial Balance
5. Bank Reconciliation Statement
6. Depreciation Accounting
7. Financial Statements of Business Entities
8. Ratio Analysis
9. Funds Flow Statement
10. Cash Flow Statement
UNIT − 4
1. Lease and Loan Accounting
2. Payroll Accounting
3. Cost Accounting: An Introduction
4. Management Accounting: An Introduction
5. Inventory Accounting and Control
6. Budget and Budgetary Control
7. Marginal Costing
8. Costing for Decision-making
9. Standard Costing and Variance Analysis
10. Reconciliation of Cost and Financial Accounts