Business accounting and financial management / by Subhash Chandra Das

Includes appendices, glossary, bibliography and index.

Understanding of financial accounts and statements Recording transactions in the books of accounts I Recording transactions in the books of accounts II Accounting for fixed assets Depreciation accounting Revenue recognition Bad debts, provision for bad and doubtful debts Accounting for inventories Corporate accounting I Basic concepts Corporate accounting II Final Accounts Cost and management accounting: an overview Cost concepts, classification of cost and preparation of cost sheet Elements of cost: material labour overhead Types and methods of costing Marginal costing and cost-volume-profit analysis Budgeting and budgetary control Standard costing, variance analysis and responsibility accounting Strategic cost management, relevant costing and managerial decision making Financial management: an overview Financial statement analysis Time value of money Valuation of securities Risk and return Capital expenditure budgeting and risk in capital budgeting Productivity of capital and leverage analysis Cost of capital Capitalisation and capital structure Working capital management Cash and liquidity management Credit management: management of receivables (debtors) and paybales (creditors) Inventory management Source of finance, working capital financing and Banking norms Dividend policy and dividend decision