FINANCIALACCOUNTING:AMANAGERIALPERSPECTIVE,FIFTHEDITION

ByNARAYANASWAMY,R.

Price:Rs.595.00
ISBN: 9788120349490
Pages:672
Binding:PaperBack
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DESCRIPTION
Thiswidelyadopted,highlyacclaimedtext,nowinitsFi hEdi on,hasprovedtobeaninvaluable
assettothestudentcommunity.Itexplainshowtoprepare,analyze,andinterprettheinforma on
fromfinancialstatements.
NewandDis nc veFeaturesoftheText
Banks:Anen relynewchapter(Chapter13)explainsthefinancialstatementsofbanks.Itcoversthe
eectoflegalandregulatoryrequirementsonthefinancialperformanceofbanks.
SpotlightonEarningsQualityAnalysisandEarningsManagement:Intricateissuesinunderstanding
earningsqualityandearningsmanagementareexplainedwithrealworldexamples.
ChapterVigne e:Atonese ngvigne eatthestartofeverychapterenablesthestudenttorelate
tothekeyissuescoveredinthechapter.
Emphasis on Thinking: Accoun ng involves making significant decisions at every level of
management.Thistextprovidesmanyopportuni estostudentstothinkabouttheconsidera onsthat
gointomakingaccoun ngjudgements.
NewCases:TherearenewcasesonTataConsultancyServices,Biocon,UBS,ReebokIndia,Nobles
Crus,EssarOil,HDFC,KingfisherAirlines,RelianceCommunica ons,andICICIBank.
StudentfriendlyApproach:Ideasareexplainedinasimplestyleusingeverydaylanguage.Noprior
knowledgeofbusinessisassumed.Commondoubtsinunderstandingaccoun ngareaddressed.
NewMaterialandUpdates:Newmaterialhasbeenaddedinmanychapters.Theseincluderevenue
recogni on, pro forma financial measures, whistleblowing, fraudster profile, cloud compu ng,
statementofchangesinequity,andmanagementcommunica ons.Thecontenthasbeenupdatedto
include the eect of the Companies Act 2013 and changes in Indian accoun ng standards and
Interna onalFinancialRepor ngStandards.

ThisbookisrecommendedinAssamIns tuteofManagement,Assam,NorthEasternHillUniversity,

Meghalaya,BijuPatnaikUniversityofTechnology(BPUT),OdishaforMBA.
Toaccesslearningresourcesvisitwww.phindia.com/narayanaswamy5e
The book is recommended by AICTE for PGDM course. The link is www.aicte
india.org/modelsyllabus.php

Solu onManualisavailableforadop ngfaculty.

CONTENTS
PrefaceAcknowledgements
Introduc on
INTERVIEWWITHMR.N.R.NARAYANAMURTHY,INFOSYSLIMITED
PartOne:THEBASICACCOUNTINGMODEL
1.Accoun ng,Markets,andGovernance
2.ProcessingTransac ons
3.MeasuringIncome
4.Accoun ngforMerchandisingTransac ons
ComprehensiveCase1
INTERVIEW WITH MR. PRABHAKAR KALAVACHERLA, INTERNATIONAL ACCOUNTING STANDARDS
BOARD
PartTwo:MEASURINGANDREPORTINGASSETS,LIABILITIESANDEQUITY
5.InternalControlSystems,Cash,andReceivables
6.Inventories
7.FixedAssets
8.Investments
9.Liabili es
10.ShareholdersEquity
ComprehensiveCase2
INTERVIEWWITHMR.P.R.RAMESH,DELOITTE
PartThree:ANALYZINGANDINTERPRETINGFINANCIALSTATEMENTS
11.AnalyzingFinancialStatements:StatementofProfitandLossandBalanceSheet
12.AnalyzingFinancialStatements:CashFlowStatement
ComprehensiveCase3
13.AnalyzingFinancialStatements:Banks
ComprehensiveCase4
INTERVIEWWITHPROFESSORSHYAMSUNDER,YALEUNIVERSITY
AppendixAHindustanUnileverLimitedConsolidatedFinancialStatements
AppendixBTimeValueofMoney
AppendixCSummaryofFormulas
GlossaryAnswersCheckforSelectedProblemsIndex
ABOUTTHEAUTHOR(s)
R. NARAYANASWAMY (PhD, University of New South Wales, Sydney) is Professor of Finance and
ControlatIndianIns tuteofManagementBangalore.HehasservedasVisi ngFellowatManchester
BusinessSchoolandOsakaUniversity.HeisamemberofTheIns tuteofCharteredAccountantsof
India,TheIns tuteofCostAccountantsofIndiaandTheIns tuteofCompanySecretariesofIndia.He
holdstheICAIsDiplomainManagementAccountancy.
Hehaspublishedinna onalandinterna onaljournals,includingTheBri shAccoun ngReview,The
Interna onal Journal of Accoun ng, The Journal of Interna onal Financial Management and
Accoun ng, Research in Accoun ng Regula on and Accountancy and Accoun ng Horizons. He
contributedachapteronIndiainGlobalisa onofAccoun ngpublishedbyEdwardElgar,UK.

Hewasanindependentdirectorandchairmanoftheauditcommi eeoftheIndianRailwayFinance
Corpora onLimitedandhasbeenaSpecialInviteeontheICAIsAccoun ngStandardsBoardandthe
Audi ngandAssuranceStandardsBoard.
BusinessTodaynamedhimamongthebestbusinessschoolprofessors.

2014/672pp./21.627.8cm/ISBN9788120349490/Rs.595.00

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