Introduction to Financial Accounting

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The revised edition of "An Introduction to Financial Accounting" provides an understanding of those concepts that are fundamental to the use of accounting. It provides accounting information, emphasizing what accounting is why it is important and how it is used to make strategic economic decisions. The first year students in BBA course comes from different educational backgrounds such as art, science & commerce, so this book is written primarily for such students. It provides non-specialists students of Commerce and financial accounting with a comprehensive and relevant approach to financial accounting. This book covers the complete syllabus of IP University for BBA course. It includes extensive coverage of various on financial accounting. This book offers student a clear, well structured and comprehensive treatment of the subject. Supported by illustratons and exercises, the book provides a strong balance of theoretical and conceptual coverage.. students using this book will gain the knowledge and skills to help them to apply current standards and critically appraise the underlying concepts and financial accounting methods. GGSIP University's previous year's question papers and value to this book. This book is specifically written for BBA students but also of great utility to the B.Com & MBA students as it covers full spectrum of topics on financial accounting. It is an attempt to reach out the students in their language and expression, so that they could relate themselves with the book and its content. This edition is checked, corrected and updated with more illustrations, sample questions, glossary of accounting terms and last question paper of IP University for BBA first semester.

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Dr. Rakesh Kumar Gupta a vibrant and intellectual young man, a Reader & Head of the Department for BBA course in Lingaya's Lalita Devi Institute of Management & Sciences. He is being part of (Business Economics) and MBA. His areas of specialization are Accounting, Finance, Economics and Supply Chain Management. He has been a member of AIMA and wrote a number of articles and Research papers on various subjects. Table of Contents Introduction of Accounting Generally Accepted Accounting Principle (GAAP) Journal – The Accounting Cycle Journal – The Accounting Cycle ((Subsidiary Books) Cash Book Trial Balance Financial Statements Capital and Revenue Accounting Concept of Income Inventory Valuation Depreciation Shared and Share Capital Debentures Joint Stock Company Company Final Account Glossary Index Question Papers