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This book presents fundamental aspects of financial accounting, its basic terminology, the accounting process, and the preparation of a journal, ledger, trial balance, income statement, and balance sheet.
List of contents
1. Introduction to Accounting
2. Journal
3. Sub-divisions of Journal
4. Ledger and Trial Balance
5. Capital and revenue
6. Depreciation, Provisions and Reserves 7. Financial Statements
8. Financial statement analysis
9. Ratio Analysis
10. Fund flow statement
11. Cash flow statement
12. Reading financial statements
13. Financial Reporting
14. Sustainability reporting
About the author
Jency Treesa is Assistant Professor in Commerce at St Teresa's College (Autonomous), Ernakulam (NAAC A++ and 45th Position in NIRF). Currently, she teaches Financial Accounting, Management Accounting, Security Analysis and Portfolio Management and Marketing Management for undergraduate and postgraduate students. A PhD holder, she has to her credit multiple academic accomplishments, including M. Com, MBA and an additional bachelor's degree in education. She is an active researcher and has contributed book chapters for Bloomsbury publications and Taylor and Francis CRC Press. Her recent research works were on sharing economy, digital equity, surveillance capitalism and non-performing assets of banks. She was awarded the prestigious ICSSR fellowship for Short-term Empirical Research on PMKVY Scheme of the Govt of India. She has authored the book
Basics of Finance for B Com Program of M G University, Kottayam, India.
Summary
This book presents fundamental aspects of financial accounting, its basic terminology, the accounting process, and the preparation of a journal, ledger, trial balance, income statement, and balance sheet.
