Free Accounting Books
The book deals with meaning, need, objectives and scope of accounting. Topics covered includes: Concepts And Conventions Of Accounting, Accounting Procedure, Rectification Of Errors, Final Accounts Of Sole Traders, Bills Of Exchange, Average Due Date, Account Current, Consignment, Joint Venture, Bank Reconcilation Statement, Accounts Of Non-trading Organizations.
This lecture explains the following topics: Accounting Concepts And Conventions, Recording Of Transactions- Voucher System, Accounting Process, Journal, Ledger Posting And Trial Balance, Subsidiary Books Of Accounts, Preparation Of Profit And Loss Account and Balance Sheet, Rectification Of Errors, Accounting Of Negotiable Instruments, Reconciliation Of Bank Accounts, Single Entry System, Inventory Valuation Methods, Accounting For Depreciation, Accounts For Non-profit Making Organisations.
This book financial Accounting. Meaning, Nature and Role Of Accounting, Accounting Process. Equation, Rules, Preparation Of Journal and Ledger, Depreciation Accounting and Policy, Preparation Of Final Accounts Of Noncorporate Entities, Preparation Of Final Accounts Of a Joint Stock Company and Accounting Packages Like Tally, Analysis and Interpretation Of Financial Statements. Funds Flow Statement, Cost Control Accounts.
This book explains the following topics: Fundamentals of Managerial Accounting, Managerial Accounting, Managerial Accounting Fundamentals, Financial Statements, Recording Financial Transactions, Accounting Standards, GAAP, IFRS, Depreciation and Inventory, Cash Flow, Interpretation and Analysis of Accounts, Introduction to Cost Accounting, Cost Accumulation, Product and Process Costing, Activity Based Costing, Cost Volume Profit Analysis, Relevant Costs in Decision Making, Budgeting, Standard Costing and Variance Analysis.
This note is focus on how information technology (IT) is altering the nature of accounting information systems. How accountants can improve the design and functioning of Accounting Information Systems to add value to the organization in view of an increasingly competitive environment will also be emphasized throughout the course note.
This book covers the following topics: A Definition of Political Economy, Names and Terms of Political Economy, The Importance of Political Economy, Monographs on Economic Subjects, Eclecticism and the Liberal Reaction, Political Economy in England, France, Germany and United States.
This lecture note covers the principles and concepts of establishing control and security over the acquisition, development, and maintenance of computerized systems, software, databases, facilities, hardware, and applications. It also covers some of the techniques for assessing the adequacy of such controls. Controls may be at the organization structure level, policy level, standard operating procedures or built into the hardware, software and applications.
This comprehensive college-level publication covers all managerial accounting topics and contains extensive and detailed examples, self-tests, questions, problems, alternate problems, and answers. Topics covered includes: Cost systems, Using accounting for quality and cost management, Cost-volume-profit analysis, Short-term decision making: Differential analysis, Budgeting for planning and control, Control through standard costs, Responsibility accounting: Segmental analysis, Capital budgeting.
Introduction to Cost Accounting
Vardhaman Mahaveer Open University, Kota
PDF | 262 Pages | English
This book covers the following topics: Basic Cost Concepts. Purchasing Organization and Control. Stores Organization and Control. Issue Control, Pricing and Accounting. Methods of Remunerating Labour, Overheads, Activity Based Costing. Single or Output Costing. Contract Costing, Process Costing, Nature and Scope of Management Accounting, Marginal Costing. Standard Costing and Variance Analysis.
Cost and Management Accounting
The Institute of Company Secretaries of India
PDF | 592 Pages | English
This book discussed about the basics of cost accounting, material, labour and overheads costing. Also highlighted the concept of activity based costing, cost records and different costing systems.
Institute of Cost and Works Accountants of India
PDF | 304 Pages | English
This book covers the following topics: Evolution of Cost Accounting, Cost Concepts and Cost Classification, Prime Cost, Labour Cost, Materials Cost Management, Scope and objectives of Overhead, Production Overhead and Administration, Selling and Distribution Overhead, Relationship with financial accounts, Marginal Costing and Decision Making, Budgetary Control.
Kurt Heisinger, Sierra College, Joe Hoyle, University of Richmond
PDF | 972 Pages | English
This book is aimed squarely at the new learning styles evident with today�s students and addresses accounting industry changes as well. This book covers the following topics: What Is Managerial Accounting, Job Costing Used to Track Production Costs, Process Costing Used to Track Production Costs, Cost Volume Profit Analysis Used for Decision Making, Capital Budgeting Used to Make Decisions.
This text uses the annual reports of real companies to illustrate many of the accounting concepts. It covers the following topics: Accounting Environment, Accounting and its use in business decisions, Recording business transactions, Adjustments for financial reporting, Completing the accounting cycle, Accounting theory, Introduction to inventories and the classified income statement, Measuring and reporting inventories.
This text gives an understanding of how to use accounting information to analyze business performance and make business decisions. The text takes a business perspective.
This book covers the following topics: Microeconomic foundations of management accounting, Product costing and cost allocations, Determining the cost of inventory, Planning tools and performance measures for projects and divisions.
This course note explains the basic concepts of financial and managerial reporting. The viewpoint is that of readers of financial and managerial reports rather than the accountants who prepare them. Covered topics are: Income Statement and Principles of Accrual Accounting, The Accounting Process, Statement of Cash Flow, Leases and Off-Balance Sheet Financing, Introduction to Cost Concepts, Intangibles and Business Combinations.
In constructing the seventeen chapters, the author have worked to guide you on a voyage through the world of business and financial reporting. It helps to attain a usable knowledge of the principles of financial accounting as well as an appreciation for its importance and logic.
Dr. Sid Glandon
Online | NA Pages | English
This note covers the following topics: Environment and Theoretical Structure of Financial Accounting. Review of the Accounting Process, The Balance Sheet and Financial Disclosures, The Income Statement and Statement of Cash Flows, Income Measurement and Profitability Analysis, Time Value of Money Concepts, Cash and Receivables, Inventories: Measurement, Inventories: Additional Issues, Operational Assets: Acquisition and Disposition, Operational Assets: Utilization and Impairment, Current Liabilities and Contingencies, Bonds and Long-Term Notes, Leases, Accounting for Income Taxes, Pensions and Other Postretirement Benefits, Shareholders’ Equity, Share-Based Compensation and Earnings Per Share, Accounting Changes and Error Corrections, The Statement of Cash Flows.
Financial Accounting Lecture Notes
Prof. George Plesko, Prof. Kin Lo and Prof. Richard Frankel
Online | NA Pages | English
This note is a framework for understanding financial, managerial, and tax reports.