The most comprehensive Financial Accounting Encyclopedia ever published. pot

Former Financial Advisor to Asian Confederation of Credit Unions Dr. G. Francis Xavier, Ph.D. 11 VOLUME SET Rs.13,395 THE COMPLETE ENCYCLOPEDIA OF FINANCIAL ACCOUNTING The most comprehensive Financial Accounting Encyclopedia ever published. The ultimate resource for students, practitioners and academicians. Jaico FINANCIAL ACCOUNTING 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. PRINCIPLES OF DOUBLE ENTRY A Macro Approach Volume 1 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. PRACTICE OF DOUBLE ENTRY Volume 2 Dr. G. Francis Xavier, Ph.D. Former Financial Advisor to Asian Confederation of Credit Unions T H E C O M P L E T E E N C Y C L O P E D I A O F 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 hard 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. 11 Volume Set JH-576 Rs. 13,395 ISBN 978-81-7992-847-9 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. This volume is an attempt to depict all 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. This Volume deals with certain Special Transactions/Operational Aspects that deserve special accounting treatment. The chapters covered are: 30. Hire- Purchase 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. OPERATIONAL ACCOUNTS Volume 4 ORGANISATIONAL ACCOUNTS Volume 3 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 5 PARTNERSHIP ACCOUNTS BANKING, INSURANCE AND PUBLIC UTILITY 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. COMPANY ACCOUNTS - Basic Volume 6 This volume deals with the higher as pec ts of Mai n te nan ce 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 7 COMPANY ACCOUNTS -Advanced Volume 8 Jaico PUBLISHING HOUSE E l e v a t e Yo u r L i f e . T r a n s f o r m Yo u r Wo r l d . Visit www.jaicobooks.com Mumbai: Delhi: Kolkata: Bangalore: Chennai: Hyderabad: Ahmedabad: Bhopal: +A-1, Jash Chamber, Off Sir Phirozshah Mehta Road, Fort, Mumbai - 400 001 )022-4030 6767 7 7022-2267 4099 8jaicowbd@vsnl.com +G-2, 16, Ansari Road, Darya Ganj, New Delhi - 110 002 )011-2326 0618 / 4748 7011-2326 0651 +194, Patpar Ganj Industrial Area, Delhi - 110 092 )011-2214 4204 / 4205 / 4206 / 2216 2247 / 2350 / 2355 7011-2214 4211 8jaicobookdistributor@bol.net.in, jaicobook@yahoo.co.in +302, Acharya Prafulla Chandra Roy Road, Kolkata - 700 009 )033-2360 0542 / 0543 / 8027 8jaicocal@cal2.vsnl.net.in +14/1, 1st Main Road, 6th Cross, Gandhinagar, Bangalore - 560 009 )080-2226 7016 / 2225 7083 8jaicobgr@dataone.in +No.48, Arya Gowder Road, West Mambalam, Chennai - 600 033 )044 -2480 3091 / 3092 / 3093 / 2480 3094 8jaicochennai@eth.net +3-4-512/75, (36/4RT), Opp. lane to Raghvendra Swamy Mutt, Barkatpura, Hyderabad - 500 027 )040-2755 1992 / 5699 / 1329 7040-2755 1985 8hyd1_jaicohyd@sancharnet.in, jaicobooks_hyd@yahoo.co.in +ELGI House, 2 Mill Officers’ Colony, B/H La-Gajjar Chambers, Opp. Times of India, Ashram Road, Ahmedabad - 380 009 )079-2657 5262 7079-2657 9865 8jaicoahm@rediffmail.com, jaicoahm@hotmail.com +E2, Ground Floor, Shankar Nagar, Near 6½ Bus Stop, Opp. Parule Hospital, Bhopal - 462 016 )0755-422 9245 70755-425 2122 8jaicobhopal@rediffmail.com Jaico books are available at all leading bookshops and our branches at: 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. ACCOUNTING DICTIONARY Volume 11 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. MANAGEMENT ACCOUNTING Volume 9 This Volume deals with the Indian Accounting Standards. The 29 Accounting Standards issued by the Ac co un ti ng S t a n da rd B oa rd , constituted by the Institute of Chartered Accountants of India have been explained in simple and lucid language. Even a lay person can understand them. INDIAN ACCOUNTING STANDARDS Volume 10 . COMPLETE ENCYCLOPEDIA OF FINANCIAL ACCOUNTING The most comprehensive Financial Accounting Encyclopedia ever published. The ultimate resource for students,. Financial Reporting. MANAGEMENT ACCOUNTING Volume 9 This Volume deals with the Indian Accounting Standards. The 29 Accounting Standards issued by the