Financial Statement Analysis (English, Paperback, Dr. S.P. Gupta, Dr. K.L. Gupta)

PREFACE In the present complex business world, management accounting has become an integral part and useful tool of management system. In fact, management accounting represents a happy blending of two older professions of ‘Management’ and ‘Accounting’, which leads to success of a business concern through accounting control and managerial efficiency. The present text has been planned and designed to cope with the needs of B.Com. (Hons.) (CBCS) Sem-IV students and to present the subject in simple language and lucid style. Salient features of the book : ● In the book 3 Model Papers with Answers as per new examination pattern have been included and also fill in the blanks, multiple choice and one mark questions with ans. have been given. ● 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. ● The authors express their heartfelt gratitudes to Dr. Ch. Jayashree, Mr. N Sreenivas and Mrs. Sunaina Das for their valuable suggestions and kind support. We are sure that the students will find this book extremely useful and strictly according to the standard required at graduate level. However, We invite positive suggestions and candid criticism from them for the improvement of this book in future. —Publishers