Inflation Accounting Practices In India S Corporate Sector

This Treatise On Inflation Accounting Provides A Detailed Treatment Of Concepts And Techniques Of Inflation Accounting. It Gives A Clear Understanding Of Accounting Data And Their Limitations During Inflation. In This Context, An Attempt Is Made To Underline The Importance Of Inflation Accounting With Particular Reference To A Case Study Of Selected Units.

The field of accounting has been more popular in recent years, both on its own and as a supporting field for other professions and fields of study including engineering, law, and medicine. A growing number of people are realising that money matters when starting a business. Almost every endeavour will have monetary effects that need to be assessed and regulated, and this demands for the participation of someone who is well-versed in the right approaches. But it's important to keep in mind that accounting's neutrality means that the numbers generated by it need to be understood and their significance balanced against other factors before any judgments can be taken. The consumers of accounting information must have a firm grasp of the reasoning behind the data as well as an appreciation for its potential and inherent limits. While this book focuses on providing managers and students with actionable advice for resolving real-world management accounting issues, the authors have made every effort to write in a clear and comprehensible manner, using relevant research wherever possible. In addition to covering approaches for spotting qualitative problems, this book makes an effort to zero in on analytical and critical concerns that are relevant to decision-makers across industries and at all levels of government and business. This book offers an introduction to accounting aspects that covers the fundamentals, both in terms of methodology and theory, and provides examples of how these principles are put into practise. It is designed for individuals at both the undergraduate and graduate levels who aren't already accounting specialists but who want to become one.

The Book, Financial Accounting Studies In Detail The Financial Accounting And Appraisal; It Caters To The Needs Of Students, Research Scholars, And University And College Teachers. It Is Written In Simple Language And Lucid Style, Capable Of Being Understood By The Beginners.The Book Illustrates The Developments In The Field Of Accounting In A Very Simple Style And Presents The Subject Matter Explicitly And Concisely. It Covers The Syllabus Of B.Com., B.B.A., M.Com., M.B.A., And Various Professional Examinations. The Book Also Includes Objective Type, Theoretical And Practical Questions To Meet The Needs Of The Students Of The Various Universities And Institutes. It Pays Equal Importance To Both Theory And Practice.The Book Comprises 16 Chapters, 7 Solved Universities Question Papers, 234 Illustrations, 257 Objective Type Questions, 206 Simple Problems, 350 Advanced Problems With Answers And Proper Hints.The Book Is Best Suited To The Students Of B.Com., B.B.A., M.B.A., M.Com., C.A., I.C.W.A., I.C.S.I., C.A.I.I.B. And Other Equivalent Courses. It Can Be A Desk Companion For The Executives In Accounts And Finance Department Of All Commercial Organisations.

This Is An Ideal Textbook For The Students Of B.Com. (Hons.), M.Com., Mba, Company Secretary, C.A. And Ll.B. Students. The Book Cover All The Topics That The Student Would Require For The Purpose Of Examination Viz. History Of Company Law, Company Law Administration, Types Of Companies, Promoters, Formation Of A Company, Memorandum Of Association, Articles Of Association And Prospectus, Share Capital, Share Buy Back, Allotment Forfeiture, Transfer And Transmission, Management, Meetings, Borrowing Powers, Accounts And Audit, Majority Rule And Prevention Of Oppression And Mismanagement, Investigation, Winding Up, Company Taxation.A Fine Attempt Has Been Made In Bringing The Book Up-To-Date. The Entire Subject Has Been Presented In A Very Lucid And Easily Understandable Manner. The Book Is Well Researched And Includes References To The Important Indian Cases. Questions Drawn From Different Examination Papers Have Been Given At The End Of Each Chapter For The Guidance Of The Students.

Professor Of English Literature Of King S College, London Observes Thus: This Is An Extremely Bold And Far-Reaching Attempt At A Comprehensive Theory Of Poetry. There Is Evidence Everywhere Of Extensive Learning And Of Acute And Sensitive Literary Mind. The Author Draws With Equal Ease On Indian Poetics And On English And European Literature, Aesthetics And Philosophy. The Candidate Stands Very Much In The Tradition Of That Manner Of Thinking Which May Be Associated With I.A. Richards, Of Whom He Is No Unworthy Follower.This Is Not An Easy Thesis On Which To Pass Judgment. I Am Impressed And Convinced By The Distinction Of Mind And The Continuity Of Thought. I Believe, It Is Worthy Of The Highest Doctoral Degree, If That Is Now D.Litt. Should Be Described And Therefore Of Publication.

A Very Few States In India, Even After More Than Five Decades Of Planning For Development, Can Hardly Claim To Have Achieved The Path Of Self-Sustained Development. Inter-State Disparities Have Persisted In Spite Of Large Constitutionally Provided Statutory Transfers Through The Finance Commission And Non-Statutory Transfers Through The Planning Commission, Central Ministries And Financial Institutions. The Fiscal Disadvantaged States Have Lagged Behind So Much So That These Are Now Termed As Bimaru States Instead Of Backward States. But No One Has Ever Gone To The Genesis Of The Problem. Today There Is Even A Lurking Voice From The Developed States That The Issue Of Equity Should Be Bidden A Farewell And Instead They Should Be Rewarded For Their Better Fiscal Management. An Important Issue Before The Twelfth Finance Commission, Headed By Dr. C. Rangarajan, Is How To Weigh Equity Vs. Efficiency.In The Present Study The Development Of A State Does Not Represent Simply Its Per Capita Income. It Rather Refers To A Comprehensive Index Of Development Prepared By Simulating 18 Indicators Of Development. Then How Much Additional Public Expenditure Is Required For A State To Cross The Below Average Status Is Another Area Of Concern Of The Present Study. This Has Been Juxtaposed With Relative Fiscal Capacity Of The States To Finance The Required Level Of Public Expenditure. Therefore, The Study Is Useful For Instituting Special Fund For The Development Of States. Then How Has The Transfer Of Resources From The Finance Commission, Planning Commission And The Central Ministries Made Any Dent On The Inter-State Disparities? How Far Are The Different Criteria Adopted By The Finance Commission Responsible For The Unabated Growth Of Inter-State Disparities? Another Area Of Concern Of The Present Study Is The Transfer Of Financial Resources To Different States From The Non-Budgetary Sources Like Banks And The Other Financial Institutions.

Primarily Written For The Students Of Commerce, The Present Book Is A Complete Study Of Tax Planning, Tax Procedures And Management, Wealth Tax, Value Added Tax And Service Tax. Upto The Fifth Edition The Book Was Entitled Direct Tax Planning And Management. Now It Is Entitled Corporate Tax Planning And Has 46 Chapters Divided Into Eleven Self-Contained Units Basics; Tax Planning Of Salary; Tax Holiday; Profits And Gains From Business Or Profession And Capital Gain; Corporate Tax In India; Financial Decisions; Setting Up Of New Business; Managerial Decisions; Tax Planning Others; Corporate Restructuring; And Non-Residents Taxation. The Book Comprehensively Covers The Latest Syllabus Prescribed By Most Of The Indian Universities. In Addition To The Detailed Explanation Of Each Of Its Topics, The Book Is Rich In Illustrations And Practice Exercises That Facilitate Easy Understanding And Quick Revision Of The Subject.The Book Will Undoubtedly Prove Useful To The Students Of B.Com., Cs (Final), Icwa (Final), M.Com., Mba, Mfc And Cfa. Besides Students, The General Readers Keen To Obtain Basic And In-Depth Knowledge Of Tax Planning Will Find This Book Highly Informative.