प्रबन्धकीय निर्णयन के लिए लेखांकन (Accounting for Managerial Decisions) [for M.Com. III Sem. of Various Universities]

Chapters revised on the basis of Schedule III of Companies Act, 2013 :

• Financial Statements : Meaning, Types & Limitations
• Analysis of Financial Statements
• Ratio Analysis
• Funds Flow Statement
• Cash Flow Statement.

In the present complex business world, Accounting for Managerial Decisions has become an integral part and useful tool of management system. Keeping this importance in view the subject of Accounting for Managerial Decisions has been included as a compulsory subject at M.Com. level.  Salient features of the book :

• The subject-matter has been arranged and systematised strictly according to course prescribed.
• The language and style of presentation are very simple and the subject-matter has been divided into various headings and sub-headings so as to give a flow in studying this numerical subject.
• Both theoretical and numerical aspects of the subject have been given due importance. The numerical illustrations have been carefully graded with supporting theoretical background. At many places explanatory notes have also been given to clarify the working of solution.
• Numerical illustrations and questions have been arranged in a systematic and scientific sequence from simple to complex.
• Illustrations and questions both have been arranged in the identical sequence so that students can easily solve the questions after understanding the illustration in the same order.
• Chapter of Cash Flow Statement has been written strictly as per AS-3.
• In the selection of illustrations and questions priority has been given to university examination papers so that students may make practice according to that standard.
• Short answer and objective type questions (Theoretical & Numerical) have also been incorporated according to new examination pattern of different universities.
• Standard but simple formulae have been used in different chapters and at the end of each chapter all formulae relevant to that chapter have been given at one place.
• An important feature of revised edition of this book is that all relevant chapters have been re-drafted as per revised format of Balance Sheet and Statement of Profit & Loss given in Schedule III of the Companies Act, 2013. In this context terminology has also been used as per new formats.