Financial accounting is the process of recording, summarizing and reporting a company’s business transactions through financial statements. These statements are: the income statement, the balance sheet, the cash flow statement and the statement of retained earnings. Financial Accounting provides a solid foundation of accounting concepts with unique features to show how users can use accounting to understand business. Developed to give readers a thorough understanding of business analysis, using financial statements the book allows one to see how financial statements are developed and their use by business managers. Financial Accounting provides a comprehensive coverage to course requirements of students appearing in the paper Financial Accounting at B. Com, B. Com (Hons) examinations of different Indian Universities and Foundation Examination of the Institute of Company Secretaries of India.
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