The most comprehensive Financial Accounting Encyclopedia ever published. pot

11 VOLUME SET Rs.13,395 THE COMPLETE ENCYCLOPEDIA OF FINANCIAL ACCOUNTING The most comprehensive Financial Accounting Encyclopedia ever published.. PRINCIPLES OF DOUBLE ENTRY A Macro

Former Financial Advisor to Asian Confederation of Credit Unions

Dr G Francis Xavier, Ph.D.

11 VOLUME SET Rs.13,395

THE COMPLETE ENCYCLOPEDIA OF

FINANCIAL ACCOUNTING

The most comprehensive Financial Accounting

Encyclopedia ever published.

The ultimate resource for students, practitioners and academicians.

Jaico

FINANCIAL ACCOUNTING

The Fundamental Principles of Double Entry Book-keeping have been elaborately written with macro approach The following chapters are covered in this Volume: 1 Amass Fabulous Wealth, 2 Commencement of Business, 3.Continuance of Business, 4 Practical Accounting, 5 Mechanics

of Accounting, 6 Journal, 7 Ledger, 8 Subsidiary Books and 9 Journal Proper

PRINCIPLES OF DOUBLE ENTRY

A Macro Approach Volume 1

This Volume deals with the practical aspect of maintaining accounts under Double Entry System The chapters covered are: 10 Cash Book, 11 Bank Reconciliation Statement, 12 Bills of Exchange, 13 Accommodation Bills,

14 Trial Balance, 15 Rectification of Errors, 16 Accounting or Balance Sheet Equations, and 17 Final Accounts

of a Sole Trader

PRACTICE OF DOUBLE ENTRY

Volume 2

Dr G Francis Xavier, Ph.D.

Former Financial Advisor to Asian Confederation of Credit Unions

T H E C O M P L E T E E N C Y C L O P E D I A O F

This volume begins with a story of a person desirous of

amassing fabulous wealth and the author suggests him to take

to business to amass wealth Since he is ignorant of the

knowledge of accounts the author comes forward to explain

him the secrets of accounting in a simple and easy way.

The story of Accountancy starts with the thread of

transactions which is beautifully woven into a designed

pattern that culminates in the form of a cloth of Balance

Sheet.

The fundamental principles of Double Entry Book-keeping

have been dealt with in the subsequent chapters with creative

and original approach with diagrammatic illustrations to

Journal Entries and pictorial depiction of Balance Sheet The

uniqueness of this volume lies in the explanation of the

concepts of Accounting in a masterly manner Macro approach

is adopted to explain the concepts By macro approach we

mean a few transactions are taken, journalise them, post them

to respective ledgers and then prepare Trial Balance and Final

Accounts in the form of Profit and Loss Account and Balance

Sheet.

Dr G Francis Xavier has a strong academic background with two Masters Degrees, securing First Class and First Rank in both, and also a Doctorate Degree to his credit He received his Gold Medal at the hands of the Late Shri Lal Bahadur Shastri, the then Prime Minister of India He was deputed by Government of India under the Fellowship of Canadian International Development Agency (CIDA) to Canada for further studies in

Management and Adult Education He has worked as Lecturer, Associate

Professor, Vice-Principal and Principal in various educational institutions

in India He taught Accounts and Audit for more than three and a half

decades He was also the Financial Advisor to an International

Organization, Asian Confederation of Credit Unions (ACCU),

Bangkok, Thailand He conducted several Training Programmes on

Management Accounting, Financial Analysis and also on Memory and

Personality Development in India and abroad: USA, Canada, Germany,

Singapore, Malaysia, Thailand, Bangladesh, Nepal, Sri Lanka, Kenya

and Tanzania.

He is a creative thinker, effective teacher and trainer and also a prolific

writer He has authored more than a dozen books on a variety of subjects

published by well reputed publishers like Jaico, Tata McGraw-Hill, and

Macmillan This encyclopedia is the product of his 46 years of hard work

and research with a passion to achieve perfection and excellence in

Accountancy with exhaustive treatment The entire gamut of Financial

Accounting has been covered in 11 Volumes with 75 chapters

11 Volume Set JH-576 Rs 13,395

Banking, Insurance and Public Utility companies, though registered under the Companies Act, 1956, are controlled and governed by their respective Statutes like The Banking Regulations (Amendment) and Misc Provisions Act, 2004, The Insurance Regulatory and Development Authority Act, 1999 The latest amendments are incorporated in chapters: 61 Banking Companies, 62 Insurance Companies, 63 Public Utility / Electricity Companies

This volume is an attempt to depict all aspects relating to maintenance of accounts for Partnership Firms The chapters are: 42 Constituent Elements

of Business Organisations, 43 General Partnership Accounts, 44 Admission

of a New Partner, 45 Retirement of a Partner, 46 Death of a Partner, 47 Amalgamation of Partnership Firms,

and 48 Dissolution of Partnership

This Volume deals with certain Special Transactions/Operational Aspects that deserve special accounting treatment

The chapters covered are: 30 Hire-Purchase Accounts, 31 Insurance Claims Accounts, 32 Royalty Accounts, 33 Insolvency Accounts,

34 Average Due Date and Account Current Accounts, 35 Self-balancing

Ledger Accounts, 36 Packages or Containers Accounts, 37 Sale or Return

Accounts, 38 Investments Accounts, 39 Inventory Valuation Accounts,

40 Depreciation and Reserve Accounts, and 41 Agricultural Farm

Accounts

OPERATIONAL ACCOUNTS

Volume 4

ORGANISATIONAL ACCOUNTS

Volume 3

This volume is an attempt to portray the accounting treatment in some business organisations The chapters covered are: 18 Non-Trading Concerns’ Accounts, 19 Single Entry Accounts, 20 Consignment Accounts,

21 Joint Venture Accounts, 22 Branch Accounts, 23 Departmental Accounts, 24 Contract Accounts,

25 Professionals Accounts, 26 Voyage Accounts, 27 Hotel Accounts,

28 Government Accounts, and 29 Cooperative Accounts

Volume 5

PARTNERSHIP ACCOUNTS

BANKING, INSURANCE AND PUBLIC UTILITY ACCOUNTS

Basic aspects related to the formation, issue of shares and debentures, acquisition of business, etc are dealt with elaborately in this volume The latest amendments to the Companies Act, 1956 have been suitably incorporated in the following chapters:

49 Relevant Legal Provisions, 50 Share Capital, 51 Loan Capital/Debentures, 52 Acquisition of Business, and 53 Amalgamation and Reconstruction of Companies

COMPANY ACCOUNTS - Basic Volume 6

This volume deals with the higher

a s p e c t s o f M a i n t e n a n c e a n d Presentation of Financial Statements of Companies: The chapters are: 54 Final Accounts of Companies, 55 Valuation

of Goodwill, 56 Valuation of Shares,

57 Valuation of Assets, 58 Valuation of Business, 59 Holding Companies,

60 Liquidation of Companies

Volume 7

COMPANY ACCOUNTS

- Advanced

Volume 8

Jaico PUBLISHING HOUSE

E l e v a t e Yo u r L i f e T r a n s f o r m Yo u r Wo r l d

Visit www.jaicobooks.com

Mumbai:

Delhi:

Kolkata:

Bangalore:

Chennai:

Hyderabad:

Ahmedabad:

Bhopal:

+A-1, Jash Chamber, Off Sir Phirozshah Mehta Road, Fort, Mumbai - 400 001

)022-4030 6767 7

7022-2267 4099

8jaicowbd@vsnl.com

+G-2, 16, Ansari Road, Darya Ganj, New Delhi - 110 002

)011-2326 0618 / 4748

7011-2326 0651 +194, Patpar Ganj Industrial Area, Delhi - 110 092 )011-2214 4204 / 4205 / 4206 / 2216 2247 / 2350 / 2355

7011-2214 4211

8jaicobookdistributor@bol.net.in, jaicobook@yahoo.co.in

+302, Acharya Prafulla Chandra Roy Road, Kolkata - 700 009

)033-2360 0542 / 0543 / 8027

8jaicocal@cal2.vsnl.net.in

+14/1, 1st Main Road, 6th Cross, Gandhinagar, Bangalore - 560 009

)080-2226 7016 / 2225 7083

8jaicobgr@dataone.in

+No.48, Arya Gowder Road, West Mambalam, Chennai - 600 033

)044 -2480 3091 / 3092 / 3093 / 2480 3094

8jaicochennai@eth.net

+3-4-512/75, (36/4RT), Opp lane to Raghvendra Swamy Mutt, Barkatpura, Hyderabad - 500 027

)040-2755 1992 / 5699 / 1329

7040-2755 1985

8hyd1_jaicohyd@sancharnet.in, jaicobooks_hyd@yahoo.co.in

+ELGI House, 2 Mill Officers’ Colony, B/H La-Gajjar Chambers, Opp Times of India, Ashram Road, Ahmedabad - 380 009

)079-2657 5262

7079-2657 9865

8jaicoahm@rediffmail.com, jaicoahm@hotmail.com

+E2, Ground Floor, Shankar Nagar, Near 6½ Bus Stop, Opp Parule Hospital, Bhopal - 462 016

)0755-422 9245

70755-425 2122

8jaicobhopal@rediffmail.com

Jaico books are available at all leading bookshops and our branches at:

In this Volume, about 5,000 Accounting Terms are explained which are drawn from various branches of Accounting – Financial Accounting, Cost Accounting, Management Accounting, Financial Management, etc Elaborate explanations are given for the terms drawn from Financial Accounting and only a brief definition is

given for the terms used in other branches of Accounting

ACCOUNTING DICTIONARY

Volume 11

This Volume is divided into two parts:

Part A Financial Analysis and Part B Recent Developments in Accounting

The following chapters are covered in this Volume Part A – 64 A Bird’s Eye View of Management Accounting,

65 Ratio Analysis, 66 Fund Flow Analysis, 67 Cash Flow Analysis, and 68 Profit Engineering/Break-even

Analysis Part B: 69 Social Accounting, 70 Human Resources Accounting,

71 Inflation Accounting, 72 Value Added Accounting, 73 Environmental

Accounting, 74 Computerised Accounting, and 75 Segment Financial

Reporting

MANAGEMENT ACCOUNTING

Volume 9

This Volume deals with the Indian Accounting Standards The 29 Accounting Standards issued by the

A c c o u n t i n g S t a n d a r d B o a r d , constituted by the Institute of Chartered Accountants of India have been explained in simple and lucid

language Even a lay person can understand them

INDIAN ACCOUNTING STANDARDS

Volume 10