Accounting for Managers baixar epub

Accounting for managers, which is management accounting, is vital to take internal decisions at different levels of management. This gives a clear understanding of planning, evaluation of performance, control of costs, and management of risk. This will help managers to make decisions assisted by data, find optimal use of resources, and spot inefficiencies for efficient and effective management of operations of the company towards strategic goals for continued growth. The author, with more than 40 years of teaching and research experience, published more than 30 well-established textbooks, including engineering economics, managerial economics, etc. This motivated him to publish this text on “Accounting for Managers.”
This text begins with bookkeeping, which discusses its basics, steps, and financial accounting. Chapter 2 presents branches of accounting such as financial accounting, cost accounting, auditing, managerial accounting, tax accounting, fund accounting, etc., and accounting concepts and conventions. Chapter 3 is on journals, ledger, and trial balance. Next chapter presents types of accounts, which includes trading account, balance sheet, and profit and loss account. Chapter 5 presents accounting standards, which presents scope of accounting standard, classification of enterprises, working of accounting standard, and groups interested in accounting standard. Chapter 6 on Tally and its features gives features of Tally, voucher generated by Tally, and reports generated by Tally. Chapter 7 is on capital and revenue expenditures, which gives a comprehensive presentation on capital expenditure, revenue expenditure, differed revenue expenditure, capital and revenue receipts, and computation of capital expenditure and revenue expenditure. The next chapter presents capital budgeting, which discusses in detail about basics of capital budgeting techniques explaining different interest formulas, and capital budgeting techniques, Chapter 9 is on depreciation, which gives a comprehensive presentation of methods of depreciation. Chapter 10 is on financial analysis, which covers types of financial analysis, and techniques of financial analysis. Chapter 11 on ratio analysis gives a detailed account of liquidity ratio, asset management ratios, debt management ratios, profitability ratios and market ratios. Chapter 12 presents fund flow analysis, which discusses concepts of fund flow analysis, significance of positive fund flow and negative fund flow, steps of fund flow analysis. The next chapter is on cash flow analysis, which presents components of cash flow, methods of cash flow statement preparation, objectives, uses and limitations of cash flow analysis. Chapter 14 is on marginal costing, which presents basics of marginal cost and marginal costing, steps to determine marginal cost, marginal cost curve, Chapter 15 presents break-even analysis, which discusses the basics of breakeven analysis, margin of safety and P/V ratio. Chapter 16 on sales mix discusses its definition, steps, sales mix variance, key factors and exploring new market. Chapter 17 presents make or buy decision, which covers criteria for make and criteria for buy, and approaches for make or buy. Next chapter discusses cost accounting, which includes concept of cost, accounting equation, accounting theory, accounting methods, financial statements, and cost sheet with illustrations. Chapter 19 is on classification of costs, which presents concept of cost, elements of cost, total cost, marginal cost, opportunity cost, sunk cost, administration cost, selling cost, distribution cost, predetermined cost, and other costs, cost unit, and cost Centre. At the end, methods of costing are included, which gives a comprehensive presentation of standard costing, job costing, process costing, direct costing, target costing, and activity-based costing.

R. Panneerselvam, M.E. Ph. D