Financial statement analysis and reporting
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- New Delhi P H I 2011
- XXII, 678 p. 24 cm ;Pbk
Rs. 425/-
Preface 1. The Business System: An Overview 2. Financial Statement Analysis–I (Pedagogical View) 3. Financial Statement Analysis–II (A View on Analysis) 4. Financial Statement Analysis–III (Techniques of Analysis) 5. Financial Statement Analysis–IV (Accounting Practices) 6. Assessment of Business Performance (Ratio Analysis) 7. Corporate Governance 8. Convergence of Accounting Standards 9. Operating Leverage, Financial Leverage and Total Leverage 10. Funds Flow Statement: A Total View 11. Cash Flow Statement 12. Earnings Per Share: A Critical Analysis 13. Economic Value Added (EVA) 14. Reporting to Management 15. Budgetary Control 16. The Time Value of Money 17. Balanced Scorecard: A Performance Measure 18. Inventory Management: An Aggregate View 19. Capital Budgeting Decisions: An Overview 20. Risk Analysis in Capital Budgeting 21. Valuation of Shares 22. Shareholder Value Creation 23. Financial Funds Sources: An Analysis 24. Accounting for Price Level Changes: A General View 25. Segment Reporting 26. Consolidated Accounts 27. Analysis of Fixed Assets
Primarily intended for the undergraduate and postgraduate students of commerce and management, this textbook aims to provide an exposition and sound principles for a technique and interpretation of the financial statements of business enterprises. It gives an intensive study on the management structure and reporting, seeking to answer the theme in an easy-to-understand manner. The book brings into fore the various topics covering income and balance sheet concepts for financial reporting, evaluation of Accounting Standards, objectives, role of reporting in economic development, double entry system, stakeholders’ criteria for decision making and all other areas of financial management.