b' Primarily intended for the first course in financial accounting for the\npost-graduate students of management, this systematically organized text\ndiscusses the essential concepts, principles and methods of financial\naccounting. Now largely revised and fully updated, the Third Edition continues\nto cover all the important financial concepts and corporate financial reporting\npractices. While the emphasis throughout is on the fundamentals, the book also\nskilfully analyzes advanced topics such as financial instruments, earnings\nmanagement, internal control and internal audit, business combination and the\nlogit model. \n\nTable of Contents \nCONTENTS: Preface. Preface to the Second Edition. Acknowledgements.\nIntroduction. Financial Accounting Framework. Classification of Assets and\nLiabilities. The Accounting Cycle: Journal, Cash Book, '