Accounting Theory and Analysis

ISBN Number : 978-93-5202-007-2

Student Price : Rs.675

Student Dollar Price : 27$

Book Edition : First

Year of Publication : 2019

No. Of Pages : 360

Book Weight :456

About The Book

Accounting Theory and Analysis which is prepared keeping in mind both foundations of Accounting such as Generally Accepted Accounting Principles and Accounting Theory, and also some of the Accounting issues such as Human Resource Accounting, Accounting for Price Level Changes, Creative Accounting, etc.

The first chapter deals with the historical background of GAAPs, the contributions of AICPA, FASB, etc., for the development of GAAPs, and different Accounting Principles, Concepts, Conventions, etc. An attempt is also made to trace the recent trend in the nature accounting principles in the form of IFRSs, Ind ASs, etc. Chapter-II begins with the need for Accounting Theory and ends with the discussion of three basic equity theories. In between, classification of Accounting Theories and the approaches to the formulation of Accounting Theory are discussed. Different aspects pertaining to Human Resource Accounting including the approaches to ascertain the value of human resource are analyzed in the third chapter. Quantification of effects of changes in price level on the items of financial statements and their incorporation into the financial statements are discussed in the fourth chapter. Chapter-V deals with the accounting for intangible assets covering various aspects such as meaning, recognition criteria, capitalization, amortization period, amortization methods, impairment loss, etc. Meaning of Creative Accounting, motives behind manipulation of accounts, modes operandi, etc., are discussed in the sixth chapter. The last chapter deals with analysis and interpretation of contents of financial statements.

This book is prepared systematically explaining the concepts, procedure, rationale, etc., unequivocally followed by many appropriate illustrations drawn from the question papers of previous examinations. A number of problems are solved wherein each important and difficult adjustment / entry is explained in the form of working notes. And the presentation and analysis are simple and systematic.


Contents -

Chapter I Generally Accepted Accounting Principles
Chapter II Accounting Theory
Chapter III Human Resource Accounting
Chapter IV Accounting For Price Level Changes
Chapter V Accounting For Intangible Assets
Chapter VI Creative Accounting
Chapter VII Analysis and Interpretation of Financial Statements (Ratio Analysis)

About The Author

Dr. J. Made Gowda is currently working as a Professor in the Department of Studies, Kuvempu University, Jnana Sahyadri, Shankaraghatta (Karnataka State). Besides, he is also serving as the Dean of Faculty of Commerce.

Hailing from an agricultural family in Mandya district (Karnataka), Prof. Gowda had his early education in different institutions in Mandya district. He took his M.Com. degree in 1980 from the University of Mysore with first Class and first Rank, and received two Gold Medals for securing highest marks in M.Com. and in Advanced Cost Accounting.

He started his teaching career as lecturer in 1980. Working as a teacher, he obtained his Doctoral degree in 1989 from the University of Mysore. So far, he has published more than 50 research papers in the journals of repute and eight books besides editing two books. The University of Mysore awarded the `Mysore University Golden Jubilee Award for 1994` for his first book entitled, `Financial and Managerial Accounting`. Further, the author has presented a large number of research papers at different national and international level conferences, seminars, etc., besides organising more than a dozen seminars, conferences, workshops, etc. He has also guided a number of candidates in their M.Phil. and Ph.D. degrees.

Prof. Gowda has also served Kuvempu University as its Finance Officer and Vice-chancellor for few months. He has also served as the member of different bodies of Kuvempu University such as - Academic Council, Senate, Syndicate, Finance Committee, etc., and as the chairman of Board of Studies, Board of Examiners, etc.

Inchara P.M. Gowda is, at present, pursuing her Doctoral studies in the Institute of Management Studies, Kuvempu University, Jnana Sahyadri, Shankaraghatta (Karnataka State) on the management of Non-performing Assets. She had her primary education in Davangere and higher education in shivamogga. She obtained MBA with first class from Visvesvaraya Technological University, Belgaum and also Post-Graduate Diploma in Financial Management with first class. Finance is her specialization stream. She has co-authored few books and published few research papers.

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