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  1. Remove This Item Discipline: Accounting
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  1. Accounting Records and Procedures **

    Authors: Seshan, Suresh A;

    Reference No: F&A0130TEC Pages: 21 Published on: 1, January, 1970

    Abstract: Describes some of the more common accounting records and procedures used by business organizations to prepare financial statements. The accounting records described are the journal and the ledger; the procedures of journalizing and ledger posting, and adjusting and closing processes are also dealt with. ... More

  2. The Profit and Loss Statement

    Authors: Seshan, Suresh A;

    Reference No: F&A0131TEC Pages: 14 Published on: 1, January, 1970

    Abstract: The form and content of the profit and loss statement and related accounting concepts and conventions are described in this technical note. An actual profit and loss statement is used for illustrative purposes. The concepts covered include income realization and expense recognition. The note also describes the distinction between cash ... More

  3. Capital Investment Analysis: Correct Definitions of Cash Flows and Cost of Capital

    Authors: Pandey, I M;

    Reference No: F&A0361TEC Pages: 7 Published on: 1, January, 1983

    Abstract: This note compares the conventional and the Arditti-Levy methods of measuring cash flows and discount rate. It proves that the conventional method is consistent with the wealth maximizing principle. ... More

  4. The Concept of Cost and Capital

    Authors: Pandey, I M;

    Reference No: F&A0360TEC Pages: 3 Published on: 1, January, 1983

    Abstract: The note discusses the concept and measurement problems of cost of capital in nontechnical language. ... More

  5. You and Ramesh

    Authors: Jaikumar, V;

    Reference No: F&A0297 Pages: 3 Published on: 1, January, 1977

    Abstract: Presents a problem in the analysis of overhead variance. Variances have to be calculated based on the volume of output and the volume (labour hours worked). Finally, the controversy as to which of these two methods is right has to be resolved. ... More

  6. Basic Concepts and Conventions

    Authors: Seshan, Suresh A;

    Reference No: F&A0129TEC Pages: 7 Published on: 1, January, 1970

    Abstract: Emphasizes the need for preparing financial statements by business organizations. After a brief description of the two major financial statements developed from accounting records, the note explains the basic concepts and conventions underlying financial statements. ... More

  7. The Analysis of Financial Statements: Uses and Limitations

    Authors: Shah, B G;

    Reference No: F&A0150TEC Pages: 7 Published on: 1, January, 1972

    Abstract: Describes the limitations and uses of financial statements by outside financial analysts  particularly limitations arising from differences in accounting conventions, and discrepancy between book value and realizable value due to change in price levels and the nonmonetary factors, which are not quantified in the financial statements. It discusses the ... More

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