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S. NO.


. Preface
. List of Tables

Part I: TEXT


Section I: Understanding of Financial Statements

1. Introduction
2. Balance Sheet
Sources of Funds
Authorised Share Capital
Issued & Subscribed Share Capital
Reserves & Surplus
Loan Funds
Application of Funds
Fixed Assets
Currents Assets
Sundry Debtors
Cash in Hand & at Bank
Loans & Advances
Current Liabilities
Appendix 2.1 Schedule VI of Companies Act 1956
Horizonal Form of Balance Sheet
Vertical Form of Balance Sheet
Notes to Balance Sheet
Appendix 2.2 Balance Sheet of BHEL
3. Profit & Loss Account
Trading Account
Profit & Loss Account
Profit & Loss Appropriation Account
Appendix 3.1 Profit & Loss Account of BHEL
Appendix 3.2 Schedule VI. of the Companies Act 1956
4. Directors' Report & Auditor's Report
Directors' Report
Meaning of Board of Directors
Meaning of Director's Report
Special Points in Directors' Report
Contents of Directors' Report
Scope of Directors' Report
Directors' Responsibilities
Auditors' Report
Qualifications in Auditor's Report
Auditor's Report of BHEL
Annexures to Auditor's Report
5. Asset Valuation
The Nature of Assets
Objectives of Asset Valuation
Methods of Asset Valuation
6. Measuring Income
7. Inventory Valuation
The Nature of Inventory
Objectives of Inventory Valuation
Methods of Inventory Accounting
Methods of Inventory Valuation
8. Depreciation Accounting
Meaning of Depreciation
Methods of Depreciation
Objectives of Depreciation Policy
Appendix 8.1 Rates of Depreciation: Schedule VI of 
Companies Act 1956
Appendix 8.2 Rates of Depreciation
Appendix 8.3 Depreciation Accounting Practices
9. Price Level Adjustments
Nature of the Problem
Supplementary Financial Statements
General Approach
Current Cost Accounts of BHEL
10. Accounting Concepts, Conventions & Assumptions
Accounting Concepts
Accounting Conventions
11. Uses & Limitations of Financial Statements
Uses of Financial Accounts
Limitations of Financial Accounts
Notes on Accounts 
Accounting Policies
Appendix 11.1 Accounting Policies of BHEL
12. The Basic Accounting Process
Appendix 12.1 Proforma Voucher
Appendix 12.2 Proforma Cash Book
Appendix 12.3 Proforma Sales Book
Appendix 12.4 Proforma Purchase Book
Appendix 12.5 Proforma Ledger
Appendix 12.6 Proforma Trial Balance
13. Legal Requirements relating to Accounting and Auditing
14. Accounting Standards
15. Abridged Balance Sheet and Profit & Loss Account

Section II : Analysis of Financial Statements

16. Financial Statement Analysis: Ratio Analysis
Techniques of Financial Analysis
Financial Ratio Analysis
Limitations of Financial Ratio Analysis
Kinds of Ratios
. Profitability Ratios
Solvency Ratios
Ownership Ratios
Activity Turnover Ratios
Appendix 16.1 Review of Accounts BHEL
Appendix 16.2 ONGC Ratios at a Glance
17. Funds Flow Statement Analysis
Objectives of Funds Flow Statements
Uses of Funds Flow Statements
Main Sources & Uses of Funds
18. Cash Flow Statement Analysis
Sources of Cash Funds
Uses of Cash Funds
Procedure of Preparing Cash Flow Statement
19. Statement of Changes in Financial Position

Section III : Special Topics in Accounting

20. Accounting for Mergers & Acquisitions
Objectives of Mergers
21. Human Resources Accounting
Effects of Human Resource Accounting
Problem Areas of Human Resource Accounting
Human Asset Accounts of BHEL
22. Accounting for Foreign Currency Transactions
Extra Ordinary Items
Accounting Treatment
Discontinued Operations
Accounting Treatment
Accounting Practices of Indian Firms
23. Accounting for Future & Forward Contracts
Future Contracts
Future Markets
Forward Contracts
24. Segment Reporting
Accounting Difficulties
Disclosure Problems
25. International Accounting
26. National Accounting
Evolution of National Accounting
Development of National Accounts in India
Structure of National Balance Sheet
27. Government Accounting
28. Behavioural Aspects of Accounting
29. Internal Check & Accounting Control
30. Accounting Control & Information System
31. Projections of Business Results



Accounting Education and Professional Accountant

Jai Dev

2 Financial Statements: An Informational Approach

B.D.Sharma, Man Mohan and Jai Dev

3 Corporation Reporting in India: A Historical Perspective

Bibhuti B, Pradhan

4 An Analysis on the Timeliness of Annual Reports

Bibhuti B. Pradhan

5 Interim Financial Reporting in India

Bibhuti B. Pradhan

6 Credit Analyst's Perception of Inter-Industry Ratio Characteristics

James P.Hoban Jr.M.Shivaswamy and K. Matsumota

7 Depreciation Accounting: A Probabilistic Approach

Jai Dev Agarwal

8 Financial Statements and Inflation Accounting: A New Approach


9 Accounting for Financial Futures: Blues and Breakthrough

B.M.Lall Nigam 

10 The Auditor and the Concept of Independence: An Empirical Examination

Lawrence A. Isung & Viven O.Ojadi

11 Human Resource Accounting

Jai Dev Agarwal & C.P.Gupta

12 Measures of Human Resources Cost and Value: A Critique


13 Financial Information System



Bibliography on Financial Accounting

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