Financial Accounting (CMA-Intermediate)

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Description
Also Incorporating
•    Fully solved theoretical and practical questions of past 10 years of CMA-Intermediate
     exams (Including June 2015)
•    Multiple choice questions
•    Revised Schedule III of Companies Act, 2013
•    Latest Accounting Standards
The first edition of Financial Accounting, which is commensurate with the latest syllabus of CMA Inter course of Institute of Cost & Management Accountant of India.
It is a comprehensive presentation of the subject matter in a lucid form understandable to the students. The book also contains solved problems from key professional and academic examinations. These will help students to maintain a meaningful focus on examination requirements.
The book is intended to serve as a standard text for students pursuing their CMA-Inter, BBA, B.Com., B.Com. (Hons.) and many more Professional Courses.
The following are the main features of the book:
•    Simple Language
•    Self-explanatory notes
•    Solved practical problems
•    Past Year Examination Questions
•    Accounting Standards
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Contents
Chapter 1 : Introduction
Chapter 2 : Accounting Concepts, Principles and Convention
Chapter 3 : Accounting Process
Chapter 4 : Capital and Revenue Expenditures and Receipts
Chapter 5 : Measurement Discipline; Principles & Estimates
Chapter 6 : Rectification of Errors
Chapter 7 : Disclosure of Accounting Policies (AS 1)
Chapter 8 : Valuation of Inventories (AS 2)
Chapter 9 : Contingencies & Events Occurring After Balance Sheet Date (AS 4)
Chapter 10 : Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies (AS 5)
Chapter 11 : Accounting for Fixed Assets (AS 10)
Chapter 12 : The Effects of Changes in Foreign Exchange Rates (AS 11)
Chapter 13 : Employee Benefits (AS 15)
Chapter 14 : Borrowing Cost (AS 16)
Chapter 15 : Bank Reconciliation Statement
Chapter 16 : Depreciation Accounting (AS 6)
Chapter 17 : Impairment of Assets (AS 28)
Chapter 18 : Final Account of Profit Making Organisation
Chapter 19 : Non-Profit Organisations
Chapter 20 : Single Entry System
Chapter 21 : Cash Flow Statement (AS 3)
Chapter 22 : Partnership -1 (Admission, Retirement & Death)
Chapter 23 : Partnership Accounts - II (Dissolution, Conversion, Sale & Amalgamation of Firm)
Chapter 24 : Royalty
Chapter 25 : Hire Purchase Accounts
Chapter 26 : Branch Accounts
Chapter 27 : Departmental Accounts
Chapter 28 : Self Balancing Ledgers
Chapter 29 : Revenue Recognition (AS 9)
Chapter 30 : Construction Contracts (AS 7)
Chapter 31 : Bills 0f Exchange
Chapter 32 : Consignment Accounts
Chapter 33 : Joint Ventures
Chapter 34 : Sale of Goods on Approval or Return Basis
Chapter 35 : Account Current
Chapter 36 : Investment Accounts
Chapter 37 : Insurance Claims
Chapter 38 : Accounting for Service Sector
Chapter 39 : Banking Companies
Chapter 40 : Insurance Companies
Chapter 41 : Electricity Companies
Solved Paper: CMA - Intermediate, December 2014
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Author Details
Raj K Agrawal, qualified Chartered Accountant with all India 27th rank in CA Final and all India 29th rank in CA PE-I. He has been consistent school and college topper. He is endowed with the passion of winning as evinced through demonstrated excellence in Academics and Teaching Career. He is Educator of a renowned commerce coaching class in the name of "Elite Concepts" at Varanasi, providing finest education for CA/CS/CMA.
Rupesh Agrawal is a qualified Chartered Accountant. He has an esteemed paper writer with tremendous academic record having topped college all the years during graduation. He has been an author for various other books for professional courses such as Accountancy, Audit, Taxation at a very early age and thereafter he is treasuring commerce education with more knowledge by different type of student friendly books.
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