THE COMPLETE ENCYCLOPEDIA OFFINANCIAL ACCOUNTING Dr. G. Francis Xavier, Ph.D. Former Financial Advisor to Asian Confederation of Credit Unions 11 VOLUME SET Rs.13,395 The most comprehensive Financial Accounting Encyclopedia ever published. The ultimate resource for students, practitioners and academicians. Jaico Singapore. journalise them. By macro approach we mean a few transactions are taken. Rectification of Errors. securing First Class and First Rank in both. G. 14. He is a creative thinker. Bangkok. The chapters covered are: 10. 4. Journal Proper. Ph. Final Accounts of a Sole Trader. He has worked as Lecturer.Continuance of Business. The story of Accountancy starts with the thread of transactions which is beautifully woven into a designed pattern that culminates in the form of a cloth of Balance Sheet. 12. 13. Nepal. Financial Analysis and also on Memory and Personality Development in India and abroad: USA. Cash Book. 15. Francis Xavier. Sri Lanka. Mechanics of Accounting. 8. Malaysia. Trial Balance. effective teacher and trainer and also a prolific writer. He was deputed by Government of India under the Fellowship of Canadian International Development Agency (CIDA) to Canada for further studies in Management and Adult Education. and also a Doctorate Degree to his credit. Since he is ignorant of the knowledge of accounts the author comes forward to explain him the secrets of accounting in a simple and easy way. Kenya and Tanzania. Journal. Former Financial Advisor to Asian Confederation of Credit Unions 11 Volume Set JH-576 Rs. Subsidiary Books and 9. Volume 2 PRACTICE OF DOUBLE ENTRY This Volume deals with the practical aspect of maintaining accounts under Double Entry System. G.D. He has authored more than a dozen books on a variety of subjects published by well reputed publishers like Jaico. 3. Canada. The entire gamut of Financial Accounting has been covered in 11 Volumes with 75 chapters. The following chapters are covered in this Volume: 1 Amass Fabulous Wealth. 13. Vice-Principal and Principal in various educational institutions in India. The uniqueness of this volume lies in the explanation of the concepts of Accounting in a masterly manner. He taught Accounts and Audit for more than three and a half decades. post them to respective ledgers and then prepare Trial Balance and Final Accounts in the form of Profit and Loss Account and Balance Sheet. Thailand. This encyclopedia is the product of his 46 years of hard work and research with a passion to achieve perfection and excellence in Accountancy with exhaustive treatment. He received his Gold Medal at the hands of the Late Shri Lal Bahadur Shastri. and Macmillan. Macro approach is adopted to explain the concepts. Dr. He was also the Financial Advisor to an International Organization. Ledger. Asian Confederation of Credit Unions (ACCU). Bills of Exchange.T H E C O M P L E T E E N C YC L O P E D I A O F FINANCIAL ACCOUNTING This volume begins with a story of a person desirous of amassing fabulous wealth and the author suggests him to take to business to amass wealth. . 16. Accounting or Balance Sheet Equations. 7. Thailand. Dr. and 17. Germany. Accommodation Bills.395 ISBN 978-81-7992-847-9 Volume 1 PRINCIPLES OF DOUBLE ENTRY A Macro Approach The Fundamental Principles of Double Entry Book-keeping have been elaborately written with macro approach. Tata McGraw-Hill. 11. He conducted several Training Programmes on Management Accounting. Associate Professor. Bank Reconciliation Statement. Bangladesh. 2 Commencement of Business. 6. Francis Xavier has a strong academic background with two Masters Degrees. The fundamental principles of Double Entry Book-keeping have been dealt with in the subsequent chapters with creative and original approach with diagrammatic illustrations to Journal Entries and pictorial depiction of Balance Sheet. the then Prime Minister of India. Practical Accounting. 5. Volume 4 Volume 7 OPERATIONAL ACCOUNTS This Volume deals with certain Special Transactions/Operational Aspects that deserve special accounting treatment. 56. Investments Accounts. 47.Basic Basic aspects related to the formation. 43. INSURANCE AND PUBLIC UTILITY ACCOUNTS Banking. 1956 have been suitably incorporated in the following chapters: 49. Branch Accounts. Packages or Containers Accounts. 45. 59. 39. 38. Contract Accounts. 1999. Loan Capital/Debentures. HirePurchase Accounts. 31. though registered under the Companies Act. Sale or Return Accounts. 26. 36. Dissolution of Partnership. 60. Valuation of Business. Inventory Valuation Accounts. The chapters are: 42. Single Entry Accounts. Non-Trading Concerns’ Accounts. Final Accounts of Companies. Average Due Date and Account Current Accounts. 34. 24. Government Accounts. 57. Hotel Accounts. 37. Public Utility / Electricity Companies. and 53. 44. acquisition of business. 51. etc are dealt with elaborately in this volume. Relevant Legal Provisions. Banking Companies. 62. and 48. 2004. COMPANY ACCOUNTS . 21. Constituent Elements of Business Organisations. Consignment Accounts. 63. Professionals Accounts. Cooperative Accounts. 28. Depreciation and Reserve Accounts. 55. Admission of a New Partner. 35. Valuation of Goodwill. Agricultural Farm Accounts. Provisions Act. Acquisition of Business. and 41. 20. 27. The chapters covered are: 30. 52. and 29. Royalty Accounts. The Insurance Regulatory and Development Authority Act. Joint Venture Accounts. Insurance Claims Accounts. The latest amendments are incorporated in chapters: 61. are controlled and governed by their respective Statutes like The Banking Regulations (Amendment) and Misc. Valuation of Assets. Insurance Companies. 25. Voyage Accounts. The chapters covered are: 18. Valuation of Shares. 58. The latest amendments to the Companies Act. Self-balancing Ledger Accounts. Volume 8 Volume 5 PARTNERSHIP ACCOUNTS This volume is an attempt to depict all aspects relating to maintenance of accounts for Partnership Firms. Amalgamation of Partnership Firms. 40. BANKING. 22. 32. Retirement of a Partner. Insolvency Accounts. Death of a Partner. Insurance and Public Utility companies. 46. Liquidation of Companies. Share Capital. Amalgamation and Reconstruction of Companies. General Partnership Accounts. . issue of shares and debentures. 23.Volume 3 Volume 6 ORGANISATIONAL ACCOUNTS This volume is an attempt to portray the accounting treatment in some business organisations. 50. COMPANY ACCOUNTS -Advanced This volume deals with the higher aspects of Maintenance and Presentation of Financial Statements of Companies: The chapters are: 54. Departmental Accounts. 33. 19. 1956. Holding Companies. E l e v a t e Yo u r L i f e . lane to Raghvendra Swamy Mutt. Human Resources Accounting. Times of India. (36/4RT). Chennai . Acharya Prafulla Chandra Roy Road. Ansari New Delhi . Financial Management. 71. [email protected] Accounting Terms are explained which are drawn from various branches of Accounting – Financial Accounting. Arya Gowder Road. 6th Cross.400 001 ) 6767 7 022-4030 7 4099 022-2267 8 [email protected] 002 ) 0618 / 4748 011-2326 7 0651 011-2326 + Industrial Area. Computerised Accounting. constituted by the Institute of Chartered Accountants of India have been explained in simple and lucid language. Mumbai .560 009 ) 7016 / 2225 7083 080-2226 8 [email protected] Delhi: + Road. Environmental Accounting.co. 1st Main Bangalore . Segment Financial Reporting.110 092 194. The following chapters are covered in this Volume. [email protected] 016 ) 9245 0755-422 7 2122 0755-425 8 jaicobhopal@rediffmail. Opp. Opp. A Bird’s Eye View of Management Accounting. Gandhinagar. Shankar Nagar.700 009 ) 0542 / 0543 / 8027 033-2360 8 jaicocal@cal2. Volume 11 ACCOUNTING DICTIONARY In this Volume. Fort. B/H La-Gajjar Chambers.48. Value Added Accounting. G-2. Darya Ganj. and 75. ELGI House. Fund Flow Analysis.in. etc. 73. jaicobooks_hyd@yahoo. Ground Floor.in Kolkata: + 302. Profit Engineering/Break-even Analysis. about 5.net. Bhopal . Cost Accounting. Barkatpura. 65.net Hyderabad: + 3-4-512/75. 72. 14/1. 74. Jaico PUBLISHING HOUSE Visit www. Jash Chamber. Kolkata .com Bhopal: + E2. 66.vsnl.com. Parule Hospital.in Ahmedabad: +2 Mill Officers’ Colony. Volume 10 INDIAN ACCOUNTING STANDARDS This Volume deals with the Indian Accounting Standards.com .in Chennai: + No. Near 6½ Bus Stop. The 29 Accounting Standards issued by the Accounting Standard Board. West Mambalam. Ahmedabad . Management Accounting. Off Sir Phirozshah Mehta Road.com MANAGEMENT ACCOUNTING This Volume is divided into two parts: Part A Financial Analysis and Part B Recent Developments in Accounting. 70. and 68.380 009 ) 5262 079-2657 7 9865 079-2657 8 jaicoahm@rediffmail. 16.jaicobooks.600 033 ) 3091 / 3092 / 3093 / 2480 3094 044 -2480 8 [email protected]. Part B: 69 Social Accounting. Ratio Analysis.in Bangalore: + Road. Even a lay person can understand them.500 027 ) 1992 / 5699 / 1329 040-2755 7 1985 040-2755 8 hyd1_jaicohyd@sancharnet. 67. Elaborate explanations are given for the terms drawn from Financial Accounting and only a brief definition is given for the terms used in other branches of Accounting. Ashram Road. T r a n s f o r m Yo u r Wo r l d .Volume 9 Jaico books are available at all leading bookshops and our branches at: Mumbai: + A-1. Part A – 64. Patpar Ganj ) 4204 / 4205 / 4206 / 2216 2247 / 2350 / 2355 011-2214 7 4211 011-2214 8 jaicobookdistributor@bol. Delhi .co. Hyderabad .net. Inflation Accounting. Cash Flow Analysis. Opp.