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  Accountancy  

 Price: Rs. 275.00
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Operational Efficiency of Public Enterprises
M. Singh
Operational Efficiency of Public Enterprises is a study of the Tourism Development Corporations in India. Service enterprises such as Tourism Development Corporation play an important role in earning foreign exchange and promoting the Indian culture abroad. Tourism being the largest service industry in the world, needs an indepth study to improve the operational efficiency of the enterprises engaged in Tourism. Dr. Mohar Singh has x’ ranged various aspects of the working of Tourism Development Corporations in India and has made valuable suggestions to improve the operational efficiency. This book would be useful not only for students but also for the financial analysts, policy makers, public enterprise managements, researchers and those engaged in tourism promotion, planning formulation, implementation. ..more


 Price: Rs. 375.00
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Performance Appraisal
A. Aziz
The book entitled Performance Appraisal: Accounting and Quantitative Approaches is a novel book designed both as a text and as a reference material for promoting, understanding and guiding the practical application of the accounting and quantitative techniques of performance appraisal. The book seeks to analyse an enterprise’s overall financial performance with specific reference to profitability, liquidity, and financial strength. Production, Costs and Sales trends have also been analysed separately in detail. Apart from the theoretical as well as the practical aspects of various accounting and statistical techniques described in this book, a new dynamic approach ‘ value added ' which is still in the developing stage has also been discussed at length. A detail bibliography on the subject has been given at the end of this book. It is hoped that the book will prove very useful to Government enterprises, management of companies, research scholars, students, and professionals like C.A., I.C.W.A., C.S., and M.B.A. ..more


 Price: Rs. 650.00
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Practical Costing
R. K. Motwani
Practical Costing is a very useful treatise giving a simple, integrated and comprehensive practice of Cost Accounting. The salient feature of this book is that the basic concepts and principles of costing have been explained with help of practical problems. These problems have been selected after a careful scrutiny from those asked in the academic and professional examinations. The solutions are given with Working Notes and explaining all the calculations in order to make the solution easily intelligible. Numerous problems of different varieties have been presented with a view to create confidence among the students in solving practical problems.The book provides a valuable practice to commerce students and professionals as well as Cost Accountants. ..more


 Price: Rs. 350.00
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Social Accounting
M. C. KhandelwalSugan C. Jain
Accounting has always kept pace with the growing needs of the society. It has come out of its traditional bounds of financial function and has already extended to the areas of cost accounting and management accounting in a big way. The use of such an accounting function is mainly confined to the owners and the management. But the list of stake holders in any business now extends to the whole of the society and social accounting identifies, measures, monitors and finally, reports the social and economic effects of an institution on society. The present works comprise 22 articles contributed by learned and renowned academicians and covers all aspects of social accounting as mentioned hitherto. ..more


 Price: Rs. 350.00
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Accounting Standards and Policies : Theory and Practice
M. C. KhandelwalSugan C. Jain
The Present work compiles sixteen articles contributed by renowned luminaries in the field of accounting. It not only discusses the various efforts made in the field of universalisation of accounting practices but also examines as to what extent such efforts have succeeded in reaching the desired goal. The work embraces a critical review of the steps taken by the International Accounting Standards Committee and also the Accounting Standards Board of the Institute of Chartered Accountants of India. ..more


 Price: Rs. 350.00
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Accounting and Statistical Techniques
Sangeeta Gupta
This unique study offers a comprehensive application of accounting and statistical techniques in the field of financial appraisal. Some of the new and advanced techniques of accountancy, e.g., value added accounting have been applied in a very lucid manner. The book will be helpful to the accountant in complex decision making situations. In time with the new trends of disclosure in financial statements some changes have been suggested in the schedule VI to the Companies Act, 1956. ..more


 Price: Rs. 350.00
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Cost Accounting and Profitability Analysis
Mahesh Chand Gupta
Cost Accounting and profitability analysis discusses the ‘new’ analytical approach. The Subject matter of the book is structured around the concepts and techniques of analysis of profitability, which can be advantageously used by research scholars, teachers, financial managers, creditors and businessmen. It will help them to up date their knowledge about the recent thinking in cost accounting and profitability assessment and to improve their ability in making better financial decisions. The book discusses the concepts, theories and techniques of analysis of profitability underlying the important financial decisions- investment, financing and dividend. The basic purpose of the book is to assist the reader to develop understanding of the concepts and techniques of profitability analysis is a systematic way. To accomplish this purpose, an attempt has been made to present the recent thinking in a simple, lucid style. The book contains a comprehensive analysis of profitability through various aspects, viz. profit margin and assets turn over, return on capital employed and appropriation of profits, common - size analysis, value added etc. so as to help readers develop the skill to understand, analyse and interpret financial problems and to improve profitability of the concerns by making prudent financial decisions. The book is meant for the students, research scholars, and teachers of commerce and management and also for the financial executives. ..more


 Price: Rs. 800.00
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Developments in Accounting
B. S. BhatiaH. L. Verma
In the present age, governed by over structured the highly competitive economy, in which Commerce and Industry has become complex, the study of Accounting as a subject has become really fascinating, rewarding and challenging. Accounting is no longer considered as a mere exercise based on supply of data to take stock of the resulted profits and the financial position of an enterprise. But, it as a system for information, has assumed a very significant role and evolved into a seminal instrument in planning and controlling the various functions of any business organisation. To adjust to its changing role, a number of developments in the techniques and procedures of Accounting have been evolved such as Price level accounting, Human resource accounting, Social accounting, etc; and the discussions on these developments form the main plank of the present volumes. This two volume set on Developments in Accounting contains a collection of forty papers written by scholars who combine in them professional competence with great sincerity and nobility and who have made significant contributions to the ongoing debate on the subject. The volumes contain a number of papers on each identified area. These papers discuss theoretical, historical and operational aspects of the developments. Thus, they provide literature of permanent value and will substitute the core of the text both for the teachers and students of Commerce and Management. ..more


 Price: Rs. 450.00
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Financial Accounting Techniques
RamakantSugan C. Jain
A revolution has occurred in financial planning and analysis in Indian Corporate Sector. Financial Accounting Techniques added importance in the area of financial planning and analysis. The management of finance in any industry is not possible without use of modern accounting techniques. The book provides a valuable insight into the subject and offer guidelines for more effective strategy of financial management. It highlights how the modern approach to effective management of finance has an edge over the traditional approaches to financial management. The contributed experts offer insights into financial accounting techniques through case studies. The book includes current studies in financial management techniques. The book would be useful to industrialists, administrators, managers, policy makers and the academic community. ..more


 Price: Rs. 300.00
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Human Resource Accounting
M.C. KhandelwalSugan C. Jain
The present work contains a set of edited articles covering different facets of human resource accounting. While the conceptual aspect has found a vital place in the book, empirical studies also adorn its utility. The collection makes a complete reading for the management to decide whether human resource accounting is useful for a particular entity or not. The book is of great value to the scholars and researchers in the field of accounting. The contributors command high reputation as thinkers and researchers in the field. ..more


 Price: Rs. 350.00
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Working Capital Management
S. C. Bardia
For some year companies in India are finding it very difficult to procure sufficient amount of working capital due to adoption of credit squeeze policies by banks and financial institutions. The difficulties have been further aggravated by several economic factors such as inflation, drought and flood which all have an indirect bearing on the working capital requirements of a concern. As such, all the important aspects of working capital management have been described in a lucid and easy to understand style. The basic purpose of the book have been to introduce the fundamental concepts of working capital and to emphasise the role of the financial manager underlying working capital management. The book contains a comprehensive treatment of each component of working capital viz., inventory, receivable and cash so that the reader may understand these dimensions well and be able to evaluate their implications for profitability and liquidity of the concern. The pattern of financing working capital is also discussed in detail. The book focuses on the statistical techniques apart from financial management techniques, which can be used for the analysis of the working capital. Finally, it also offers suggestions for improving working capital management in order to enable a concern to reduce its dependence on borrowed funds. The book would be of immense use to post graduate students of commerce and management and also for the students of the Institute of Chartered Accountants of India and the Institute of Cost and Works Accountants of India. In addition, it would be a useful reference book for Financial Managers and Researchers. ..more


 Price: Rs. 450.00
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Zero Base Budgeting
RamakantSugan C. Jain
Zero base budgeting is a new planning and budgeting technique that offers an organisation several important benefits: it eliminates waste and irrelevant expenditure and will enable budget makers to make a realistic assessment of the budget provisions. It will also make possible a more meaningful analysis of achievements under previous budget allocations. It redirects efforts and funds from lower priority current programme to higher priority programmes and reduce waste. Zero base budgeting has been successfully applied to industry and Government organisations in USA. In India it has been applied in the industrial organisations and it is also applied by the Central Government as well as Government of Maharashtra for their budgets of 1987-88. The Government of Rajasthan has also adopted this method for the preparation of its budget from the financial year 1995-96. The articles presented in this book pertain to the concept and philosophy of ZBB, case studies and views of administrators, managers, academicians and social scientists. If India is to develop and progress and take its due place among the nations of the world, we have to make use of modern techniques like zero base budgeting. The central Government as well as the State Government can improve their working and can give more to their employee by eliminating waste and irrelevant expenditure. ..more

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