INTRODUCTION TO ACCOUNTING BY TS GREWAL EBOOK DOWNLOAD

admin Comment(0)

introduction to accounting by t.s grewal - Ebook download as PDF File .pdf), Text File .txt) or read book online. a good book for learning the basics of. Introduction to Accountancy book. Read reviews from world's largest community for readers. Book Summary of Introduction To Accountancy 1. A fresh look an. How do I download the answer PDF of TS Grewal for class 11 in ? How can I download a PDF version of TS Grewal Accounts book financial statement for class 12? How do I get a PDF version of the edition of the TS Grewal book for class 12 accounts?.


Author: ROSELIA WHALTEY
Language: English, Spanish, Dutch
Country: San Marino
Genre: Business & Career
Pages: 134
Published (Last): 10.08.2016
ISBN: 649-9-21747-619-8
ePub File Size: 18.45 MB
PDF File Size: 16.45 MB
Distribution: Free* [*Free Regsitration Required]
Downloads: 31031
Uploaded by: JAYMIE

Introduction to Accountancy. T S Grewal & S C Gupta. ISBN: Binding: Paperback. Language: English. Imprint: S. Chand Publishing. Cashback (2): Get 10% cashback using RuPay cards. Max Cashback - INR if you are using RuPay card for first time on Amazon. INR 25 if you have used. Introduction to Accountancy eBook: M C Shukla, S C Gupta, T S Grewal: Amazon. in: devices; Due to its large file size, this book may take longer to download.

Save extra with 3 Offers. The objective of the textbook is to present a basic treatment of main principles of Cost Accounting with an Indian background. Therefore no doubt, some very good books on the subject are available but they are either advanced or deal with a background unfamiliar to Indian students. A separate edition for CA course is available. For B.

Distinguish between book keeping and accounting It cannot record those transactions which cannot be expressed in terms of money Check your Progress 3 Both Book keeping and Accounting are the art of recording It does not reflect the price level changes. Valuation of inventory If the accounts are properly maintained But there is some difference between these two. In this section. Who are the different parties interested in accounting information?

To gives a true and fair view of the state of affairs of the concern at the end of the accounting period. Managerial Function. Analysis of data is useful in evaluating past performance and providing guidance for the purpose of decision making regarding price structure of products and credit polices etc.

Systematic recording of business transactions. Grouping transactions on a predetermined basis 3. Preparing and ascertaining final accounts. Preparation of trial balance and final accounts. Define Accounting. Accounting statements do not always present comparable 1.

To identifies business transactions of financial nature and enters into appropriate books of accounts. What are the major functions of accounting? Legal Requirement function and Language of Business. Check II.

Government and employees iv the main functions of accounting are record Keeping Function. What are the advantages of Accounting? The result obtained from accounting records makes information available to all those interested parties.

A book-keeper is not liable An accountant is liable for accountancy work. Income Statement and Balance Sheet 4 5 Rectification of errors Special skill knowledge and It does not require any special It requires special skill skill and knowledge as in and knowledge.

Profit Preparation of trading. To ascertain balance of ledger accounts. Principles of Accountancy. Basis of difference Transactions Book-keeping Accounting Recording of transactions in To examine these books of original entry.

To make total of the amount To prepare trial balance in journal and accounts of with the help of balances ledger. Total and Balance 3. These are not included in These are included in book-keeping accounting. Preparation of trading. After going through this lesson. Here we discuss the different type of entry systems of accounting.

Related Interests

This system is not based on any scientific system therefore it cannot be termed as a system. The excess of assets over liabilities is called capital. The term single entry is vaguely used to refer to any method of maintaining accounts which does not conform to strict principles of double entry system.

By convention. If closing capital is not given. If opening capital is not given. In short.

To download ebook introduction by accounting ts grewal

Hence we present here a brief note on a statement which is used to calculate the amount of capital. All business transactions are has two aspects namely Debit and Credit. The word credit is derived from the Latin word Creder which means Due to that. It is always an incomplete double entry. It is incomplete and unsatisfactory system and it is clear that accurate information of the operations of the business is entirely lacking.

If these two aspects of a transaction are recorded. Check your Progress 1 List four defects of single entry system Capital account is not maintained The purpose of statement of affairs is to find out capital It is highly flexible accounting to the capabilities of individuals maintaining the records Value of assets and liabilities in a statement of affairs are prepared on the basis of estimates..

It is difficult to trace out omission of assets or liabilities in a statement of affairs The answer so obtained will be the profit or loss before adjustment earned during the year.

There are two methods of ascertaining profit or loss under the single entry system. But all businessmen wish to know the amount of profit or loss during any year. Rs Capital as on The closing capital is taken. Additional capital Less: Every person keeps the accounts in his own way. Statement of profit is prepared as follows: In single entry system the nominal accounts are not maintained and hence trading results cannot be known by preparing final accounts.

Liabilities Rs Assets Rs Creditors Statement of profit or loss Closing capital Add: Drawings Opening capital Profit for the year Illustration 2 Nithilan maintains books on single entry. Rs Cash 2. He gives you the following information. To find out the amount of capital. First identify which are the items are assets and which are liabilities from the given things.

Creditors 5. Assets items: Cash 2. She gives you the following information. Further capital introduced by her 3. In this problem the amount of opening and closing capitals are not given. Calculate the amount of profit or loss for the year Opening capital Profit for the year.

Capital at the beginning 8. Capital introduced during the year 2. So is not possible to make a meaningful analysis of the financial statements and initiate effective steps to improve the financial position of the business. Profit made during the year 2. Capital introduced during the year 4. It does not show sales. Capital at the end Profit made during the year 3. Drawings 1.

Capital at the end 8. The following are the steps to be followed for conversion of incomplete records to complete record system Double entry system Any shortage on the debit side can be cash sales or additional capital introduced or opening cash This watermark does not appear in the registered version From all the accounts balance in the ledger and any other additional details trading account. Impersonal accounts like total debtors account.. Bills receivables account and Bills payable account should be prepared..

Shortage on the credit site can be cash purchase or drawings or sundry expenses or closing cash balance Appropriate journal entry should be passed in respect of assets and liabilities included in the opening statement of affairs. Single or double column cash book should be prepared to find out missing items like opening cash According to this system Conversion to double entry system enables a business to avoid the harassment of taxation authorities and ensures better management of the business A statement of affairs at the beginning of the year should be prepared.

For every transaction. The balance in the statement represents opening capital. The double effect of every entry must be posted to the ledger.. The basic.. Real and nominal accounts must be written from the information recorded in the cash book This system was invented by an Italian named Iuco Pacioli in A Therefore every transaction affects two accounts in opposite direction. Second stage: All entries in the journal book should be posted to the appropriate ledger account to find out the total effect of all such transactions in a particular account Third stage: These steps can be broadly categorized into five stages..

Check your Progress 3 How does statement of affairs differ from balance sheet First stage: By preparing balance sheet the financial position of the business can be ascertained This is done with the help of Real and personal accounts Explain Note: Fourth stage: Final accounts that is Trading account.

As the ledger does not contain all accounts. It is possible in this system. Profit and loss account and Balance sheet cannot be prepared as it has incomplete record. Trading account. Reliable financial position can be found through balance sheet. Tax authorities do not accept it as such It involves more clerical labour. The Accounting records are not acceptable as evidence.

In case of disputes. Only one aspect of a transaction is recorded. I t is an imperfect way of bookkeeping. Balance sheet cannot prepare. Two aspect of a transaction are recorded.

Internal check is not possible It involves less clerical labour. For every debit there is a corresponding equal credit. To test the arithmetical accuracy a trial balance can be prepared. Fifth stage: Analysis and interpretation of final accounts are made in order to have true and fair idea about the concern. Approximate net profit can be indirectly calculated. Tax authorities accept this method. Personal account and cash account alone are maintained.

They can be prepared. Double entry system Personal account. Accurate net profit can be calculated directly. It is suitable for small businessmen. There may be debit without a corresponding credit and vice versa. It is a perfect and scientific system. Frauds can be committed easily 5. Double entry system is helpful to businessmen for ascertain the amounts due to his creditors Single entry system is not a scientific method of accounting. Counter check is not at all possible. Briefly describe the procedure to be adopted in the conversion of single entry to double entry system Explain single entry system In this system ignore nominal accounts and it is highly flexible accounting to the capabilities of individuals maintaining the records..

Under single entry methods. Single entry system is suitable for sole trader. In many ways single entry system differ from double entry system Full information about the business cannot be obtained because records are incomplete system Therefore Trading and profit and loss account and balance sheet cannot be prepared in a scientific manner..

Under the double entry system the business enables to ascertain the result of its operation and financial position for any given period Any method of maintaining accounts which does not conform to strict principles of double entry system What is Double entry system of book keeping? Explain its advantages.. Comparison of business from tear to year is not possible Five steps involved in converting single entry system into double entry system If the Debit and Credit. How does it differ from double entry system?

Errors happened cannot be traced out easily Balance sheet is prepared on the basis of those books which are maintained in double entry. Check 4 The following is the procedure to be adopted for ascertained profit or loss under conversion method. If any information missing.

The purpose of balance sheet is to find out the financial position of the firm. Omission of assets or liabilities can easily be found out when balance sheet disagrees. The purpose of statement of affairs is to find out capital. S Grewal -. Advanced accountancy 2. Mainly sales account and purchase account must be prepared to find out credit sales and credit purchase.

Jain and Narang -. Gupta -. Advanced accountancy. It is difficult to trace out omission of assets or liabilities in statement of affairs.

A statement of affair at the beginning period should be prepared to find out opening capital. Check 3 1. Cash book should be verified and the all items in the debit and credit side of the cash book should be posted to respective accounts.

Grewal download introduction ts to by accounting ebook

Preparing final accounts i. Statement of affairs is prepared on the basis of those books which are maintained partly on the basis of double entry and partly on the basis of single entry. Double Entry Book Keeping 3. Another one is receiving of benefit or credit aspect. Both the aspects have to be recorded in accounts appropriately. As per debit and credit rules.

Here we discuss here. Equities can be divided into two part equity of the owners and equity of creditors. According to this concept. The rights to properties are called equities. The equation is as follows: One aspect is giving benefit or debits aspect.

The equation is fundamental in the sense that it gives a foundation to the double entry book-keeping system. Cash Rs This equation holds good for all transaction and events and at all periods of time since every transaction and events has two aspects. Abishnavi starts a business with a capital of Rs These equities may also be called internal equity and external equity.

Based on the bifurcation of equity. When a business is started.

Introduction to Accountancy

We can understand the above Equations with the following examples. Amount due to Mr Prasath Rs The properties owned by a business are called assets and the rights to properties are known as liabilities or equities of the business.

Later on. It shows the relationship between assets of the business and capital. Equities can be subdivided into equity of the owners which is known as capital and equity of creditors who represent the debts of the business known as liabilities. Abishnavi purchased machinery from Mr Prasath for Rs To understanding the accounting equation clearly Amount due to Mr Muralidharan Rs Abishnavi purchased machinery for Rs Check your Progress 1 What do you understand about internal equity and external equity?

Accounting Equation is Assets..

Introduction to Accountancy

When capital is increased. Capital on the beginning of the year is Rs Building on the beginning of the year is Rs If there is increase in assets.

If there is decrease in assets. When liabilities are increase. Check your Progress 3 Some of the business transactions alter the total amount of accounting equation and some other does not This transaction alters the total figures in the accounting equation.. The asset account is debited for increase in the value of an asset and it is credited for any decrease in it Equities are the rights to properties For example This transaction also does not alter the total figures in the accounting equation What are the difference between the rules of accounting and accounting equations?

List out some example for the above statement Note: In both capital and liabilities accounts the credit is made for increase in it and debit is made for decrease in it..

This does not change the accounting equation If both assets and liabilities are decrease or increase correspondingly with same amount these transactions does alter the total amount of accounting equation. Assets are the properties owned by business If there is one asset decreases and another asset increases or one liability decreases and another one liability increases due to a transaction it does not alter the total amount of accounting equation For example.

For example.. Increase in liabilities is recorded by crediting and decrease in liabilities account is recorded by debiting them.

The following transactions alter the total figures in the accounting equation. Jain and Narang 2. This does not change the accounting equation.

Check2 1. Increase in capital is recorded by crediting in capital account and decrease in capital account is recorded by debiting them. Advanced accountancy -. Increase in assets account is effected by debiting and decrease in assets account is effected by crediting them. S Grewal 3. Double Entry Book Keeping -. Check 3 The following transactions not alter the total figures in the accounting equation.

In this lesson we have a brief study about various type of account and its rules. Hence we discuss here the different types account. Practically every business deals with other persons.. Accounts can be divided into two namely 1 personal accounts 2 Impersonal Accounts.

Impersonal accounts can be further. Here we discuss the different types of account and rules of accounting. It is necessary to maintain record for all the dealings. To record credit transactions. The following chart will show the various types of accounts: Personal accounts are of the following types: When accounts are of a similar nature and their number is large.

Income and Gain Expense and loss 4. B o th males and females are included in it. Co-operative society account. One account gives benefit and the other account receiving benefit. Cash Machinery.. But for convenience. Accounts relating to income.. Trademarks and Copyrights etc.. Each transaction must have two aspects Wages account. Real accounts can be further classified into tangible and intangible Debit the account that receives the benefit and credit the account that gives the benefit.

Interest received account are some examples of nominal account Check your Progress 1 Give two examples each for artificial persons. A separate account is maintained for each asset e It relates to the items which exist in name only Hence we discuss here the accounting rules for different types account The account that gets benefit is debited and the account that gives benefit is credited These accounts represent assets and properties which cannot be seen In each transaction.

These accounts are also known as fictitious accounts as they do not represent any tangible asset. A separate account i s maintained for each head or expense or loss and gain or income Furniture and Stock etc This proprietor is represented by capital account for that entire he invests in business and by drawings accounts for all that which he withdraws from business. Rent account Commission account.

These accounts represent assets and properties which can be seen.. Furniture account should be debited. Real accounts 3. Credit the giver c. Nominal accounts: Debit the receiver Credit the giver: Debit what comes in Credit what goes out: Debit all expenses and losses Credit all incomes and gains N. She is a receiver and hence her account should be debited. Furniture purchased for Rs Here benefit Building is given to Jayabharathi. Examples 1. Goods purchased from Nithilan: Here benefit goods is given by Nithilan.

Introduction to Accountancy By T S Grewal

Personal accounts 2. Samy started business with cash Rs The personal account which receives the benefit is debited while the personal account which gives the benefit is credited.

When an asset is sold out. She is a giver and hence her account should be credited 4. Building sold to Jayabharathi. He is a giver and hence his account should be credited. Debit what comes in a. Cash to the extent of Rs When an asset is purchased. Goods sold to Abishnavi. Motor car purchased from Shanthi: Here benefit Motor car is given by Shanthi. Hence the account is debited. Examples 1 Debit the receiver a. Here benefit goods is given to Abishnavi. Land sold for Rs Paid cash to Muthuvelayutham Rs Paid rent Rs Examples Debit all expenses and losses a..

Hence rent account should be debited Hence salaries account should be debited b. Credit all incomes and Gains c Credit what goes out c Received commission Rs When any income is earned or gain made..

Nominal accounts When an expense is incurred or loss suffered Received interest on loan Rs 2. Check your Progress 2 Give two transactions for each type of accounts Note: Paid salaries Rs 5. Goodwill 2. Machinery Intangible assets 1. Mention which account should be debited for the following transactions i Cash paid to Mani ii Purchase of Land iii Sale of Building iv Payment of rent v Commission received 2.

Building 2. Government Tangible assets 1. Mention which account should be credited for the following transactions i Cash received from kolanchi ii Purchase of car for cash iii Building sold to Narayanasamy iv Payment of salaries v Rent received 3.

Explain the Rules for Debit and Credit with examples. How are accounts classified? What is the basis for such classifications?

Trade mark Check 2 1. Personal accounts i Capital contributed by Samysivam Rs Real accounts i Machinery purchased for Rs 2. Nominal accounts i paid rent Rs ii received commission Rs 5. Bank 2. Formation of the accounting standards board 5. Scope and functions of accounting standards board 5. Audited financial statements 5.

Scope of accounting standards 5. Compliance with the accounting standards 5. Here we discuss various accounting standards. After going through this lesson, you will able to 1. To make the language convey the same meaning to all people, accountants all over the world have developed certain rules.

In this section, we discuss the prefaces to the statements of accounting standards. While formulating the accounting standards, ASB will take into consideration the applicable laws, customs, usages and business environment.

While formulating the Accounting Standards, ASB will give due consideration to International Accounting Standards, issued by IASC and try to integrate them, to the extent possible, in the light of the conditions and practices prevailing in India.

ASB has also been entrusted with the responsibility of propagating the Accounting Standards and persuading the concerned parties to adopt them in the preparation and presentation of financial statements. ASB will issue guidance notes on the Accounting Standards and give clarifications on issue arising there from.

ASB will also review the Accounting Standards at periodical intervals. Audited Financial Statements i For discharging the above functions, ASB will keep in view the purpose and limitations of published financial statements and the attest function of the auditors.

ASB will enumerate and describe the basic concept to which accounting principles should be oriented and state the accounting principles to which the practices and the procedures should conform. ASB will examine the various current alternative practices in vogue and identify such alternatives which should be preferred.

Reference to financial statements in the Preface and in the standard tilled from time to time will be construed to refer to General Purpose Financial Statements. Scope of Accounting Standards i Efforts will be made to issue Accounting Standards which are in conformity with the provisions of the applicable laws, usage and business environment of our country.

However, if due to subsequent amendments in law, a particular Accounting Standard is found to be not in conformity with such law, the provisions of the said law will prevail and the financial statements should be prepared in conformity with inch law.

Such disclosure may be by way of appropriate notes explaining the treatment of particular items. Such explanatory notes will be only in the nature of classification and, therefore, need not be treated as adverse comments on the related financial statements. Any limitations with regard to the applicability of a specific Standard will be made clear by the Institute form time to time. The date from which a particular Standard will come into effect, as well as the class of enterprise to which it will apply, will also be specified by the Institute.

However, no standard will have retrospective application, unless otherwise stated. The endeavour would be to confine Accounting Standards to essentials and not to make them so complex that they cannot be applied effectively on a nation-wide basis. In the years to come, it is to be expected that Accounting Standards will undergo revision and a greater degree of sophistication may then be appropriate. In the formation of Study Groups, provision will be made for wide participation by the members of the Institute and others.

A Statement of concepts and fundamental accounting principles relating to the Standard. Definitions of the terms used in the Standard. The manner in which the accounting principles have been applied for formulating the Standard. The presentation and disclosure requirements in complying with the Standard.

Class of enterprises to which the Standard will apply. Date from which the standard will be effective. After taking into consideration the comments received, the draft of the proposed Standards will be finalised by ASB and submitted to the Council of the Institute.

Texts of Some Indian Accounting Standards are given below.. Next comes the purely mechanical step of journalizing original entries-recording the results of the transaction analysis in the journal. Check your Progress 1 Give any five areas in which differing accounting policies are encountered Once an awareness about these requirements is ensured steps will be taken.. Posting is the process of recording changes in the ledger accounts exactly as specified by the journal entries.. At the end of the accounting period The Accounting Standard on the relevant subject will then be issued under the authority of the Council..

This requires knowledge of accounting concepts as well as judgment.. These should be read in the context of the preface to the Statements of Accounting Standards given above..

These are journalized and posted in the same way as original entries. In the event of any deviation from the Standards. This is another purely mechanical step This is the process of deciding which account or accounts should be debited This helps in meaningful understanding and exchange of economic and financial information. IAS 5 Information to be disclosed in financial statements. The following are the accounting standards laid down by the committee till now: IAS 1 Disclosure of Accounting policies.

IAS 2 Valuation and presentation of inventories in the context of historical cost system. IAS 20 Accounting for Government grants and disclosure of government assistance. Smooth flow of international investment is also facilitated. The national level the Institute of Chartered Accountants has taken initiative and several accounting standard have been developed. The committee operates from its head office situated at London.

IAS 21 Accounting for effects of changes in foreign exchange rates. The accounting standards issued by the ASB so far are as follows: Accounting for investment in associates Financial Reporting in Hyper inflationary economies Disclosure in the Financial statements of banks and similar financial institutions IAS 31 Financial reporting of interests in joint ventures IAS 32 Financial Instruments: The objective of ASB is to formulate uniformity in terminology.

ASB will take into consideration the applicable laws. Efforts will be made to issue Accounting Standards which are in conformity with the provisions of the applicable laws. ASB will clarify the phrases commonly used in such financial statements and suggests improvements in the terminology wherever necessary. Standardized accounting practices. While formulating the accounting standards.

Treatment of expenditure during construction. Describe briefly accounting policies and fundamental accounting assumptions as given in Accounting Standard 1 5. Enumerate the latest provisions of AS 5 3. Check 2 The main objective of the committee is to formulate and publish in the public interest. Treatment of retirement benefits.

Briefly enumerate the provision of Indian Accounting Standard 3. Valuation or translation of foreign currency item. Treatment of Goodwill 5. Methods of depreciation. Accrual Concept 6. Matching Concept 6. Money Measurement Concept 6.

Conservatism 6. Going Concern Concept 6. Here we discuss the different types of accounting concepts-conventions. Historical Cost Concept 6. Disclosure 6. Objective Evidence Concept 6. Realisation Concept 6. Business Entity Concept 6.

Dual Aspect Concept 6. Periodicity Concept 6. Consistency 6. If not. Going Concern Concept 4. Though accounting principles are denoted by various terms such as concepts. Business Entity Concept A business unit is an organization of persons established to accomplish an economic goal. Rules governing the formation of accounting axioms and the principles derived from them have arisen from common experiences.

To be more reliable.. Dual Aspect Concept 5. The following are the common accounting concepts adopted by many business concerns. It is worth mentioning here that the business entity concept as applied in accounting for sole trading units is different from the legal concept. The accounting principle is considered to be relevant and useful to the extent that it increases the utility of the records to its readers.

Business entity concept implies that the business unit is separate and distinct from the persons who provide the required capital to it. Business Entity Concept 2. Historical Cost Concept 7.

The equation clearly shows that the business itself owns the assets and in turn owes to various claimants. The expenses. Accrual Concept It is considered to be feasible to the extent that it is practicable with the least complication or cost. Realisation Concept 9. This concept can be expressed through an accounting equation. It is said to be objective to the extent that it is supported by the facts and free from personal bias.

But in reality as all the businesses are not alike. Money Measurement Concept 3. Matching Concept 8. This is the underlying assumption of this concept. The accounting equation viz. Keeping this in view. In the case of a company. In the case of a partnership. Money is considered as a common denominator. At the end of an accounting period. Going Concern Concept Under this concept. Periodicity Concept Under this concept.

Liabilities here relate both to the outsiders and the owners. This concept does not also take care of the effects of inflation because it assumes a stable value for measuring.

The basic principle of double entry system is that every debit has a corresponding and equal amount of credit. In other words. Dual Aspect Concept According to this basic concept of accounting. This assumption supports the concept of valuing the assets at historical cost or replacement cost. During the course of preparation of these statements capital revenue items are to be necessarily distinguished.

Though the business is assumed to be continuing in future as per going concern concept. The businessman has to analyse and evaluate the results ascertained periodically. This concept also supports the treatment of prepaid expenses as assets. Liabilities to the owners are considered as capital. Money Measurement Concept In accounting all events and transactions are recode in terms of money.

It means that the asset is recorded at cost at the time of purchase but it may be methodically reduced in its value by way of charging depreciation. Only then. The verifiable evidence for the transactions should be free from the personal bias.

Sale is considered to be complete when the ownership and property are transferred from the seller to the buyer and the consideration is paid in full. Historical Cost Concept According to this concept. Realisation Concept This concept assumes or recognizes revenue when a sale is made. Accrual Concept According to this concept the revenue is recognized on its realization and not on its actual receipt. Matching Concept The essence of the matching concept lies in the view that all costs which are associated to a particular period should be compared with the revenues associated to the same period to obtain the net income of the business.

But under cash accounting system. Under this concept. Objective Evidence Concept This concept ensures that all accounting must be based on objective evidence. This assumption makes it necessary to give certain adjustments in the preparation of income statement regarding revenues and costs.

Similarly the costs are recognized when they are incurred and not when payment is made. Disclosure The convention of disclosure stresses the importance of providing accurate.. It admits changes wherever indispensable and adds to the improved and modern techniques of accounting..

It is enough if sufficient information Conservatism In the prevailing present day uncertainties This convention follows the policy of caution or playing safe If consistency is there. A view opposed to this convention is that there is the possibility of creation of secret reserves when conservatism is excessively applied.. This convention is given due legal emphasis by the Companies Act. It takes into account all possible losses but not the possible profits or gains In this section..

It also prevents personal bias as the persons involved have to follow the consistent rules. An Introduction to Accountancy, 11th Edition. Introduction to Cost Accounting. Tulsian P. The Indian Economy: A Macroeconomic Perspective.

Product description Product Description A book on Accountancy. Product details Format: Kindle Edition File Size: S Chand 1 December Sold by: English ASIN: Not enabled X-Ray: Not Enabled.

Customers who viewed this item also viewed. Financial Accounting, 5th Edition. Financial Accounts: Corporate Accounting. Share your thoughts with other customers. Write a product review. Top Reviews Most recent Top Reviews. There was a problem filtering reviews right now. Please try again later. Paperback Verified Purchase. Great explanation with examples and numericals. One person found this helpful.