Financial Accounting A Managerial Perspective Narayanaswamy Pdf Free Download
Financial Accounting A Managerial Perspective Narayanaswamy Pdf Free Download
Financial accounting is the process of recording, summarizing, and reporting the financial transactions of a business or organization. It provides information to external users, such as investors, creditors, regulators, and tax authorities, about the financial performance and position of the entity. Financial accounting follows certain rules and standards, such as generally accepted accounting principles (GAAP) or international financial reporting standards (IFRS), to ensure the reliability, comparability, and relevance of the financial statements.
A managerial perspective on financial accounting is one that focuses on how managers can use financial information to make decisions, plan, control, and evaluate the activities of the entity. Managerial accounting is a branch of accounting that provides information to internal users, such as managers, employees, and owners, to help them achieve the goals and objectives of the entity. Managerial accounting does not follow any prescribed rules or standards, but rather adapts to the specific needs and preferences of each entity.
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One of the acclaimed texts that explains both financial and managerial accounting in a comprehensive and student-friendly manner is Financial Accounting: A Managerial Perspective by R. Narayanaswamy. The book is now in its fifth edition and has been widely adopted by students and teachers across India and abroad. The book covers the following topics:
The nature and purpose of accounting
The accounting process and the preparation of financial statements
The analysis and interpretation of financial statements
The issues and challenges in financial reporting
The accounting for assets, liabilities, equity, revenues, expenses, and cash flows
The accounting for special transactions, such as leases, pensions, income taxes, and foreign currency
The accounting for banks and financial institutions
The management control systems and performance measurement
The budgeting and variance analysis
The cost-volume-profit analysis and decision making
The capital budgeting and investment appraisal
The book also features many real-world examples, case studies, vignettes, exercises, problems, and solutions to illustrate the concepts and applications of accounting. The book also highlights the issues of earnings quality, earnings management, fraud detection, whistle-blowing, corporate governance, ethics, and social responsibility in accounting.
The book is published by Prentice Hall India Learning Private Limited and has 672 pages. The ISBN number of the book is 978-81-203-4949-0. The book is available in both print and digital formats. The print version can be purchased from various online or offline bookstores. The digital version can be downloaded for free from various websites that offer e-books or pdf files.
One of the websites that provides a free download link for the pdf file of the book is [Documents and E-books]. The website claims that the document was uploaded by a user who confirmed that they have the permission to share it. However, the website does not verify the authenticity or legality of the document. Therefore, the users who download the pdf file from this website should exercise caution and discretion.
Another website that provides a free download link for the pdf file of the book is [Vdoc]. The website also claims that the document was uploaded by a user who confirmed that they have the permission to share it. However, the website does not verify the authenticity or legality of the document either. Therefore, the users who download the pdf file from this website should also exercise caution and discretion.
A more reliable source for obtaining the pdf file of the book is [IIMB], which is the digital institutional repository of IIM Bangalore. The website provides access to various publications by IIM Bangalore faculty members, including books, book chapters, journal articles, conference papers, working papers, case studies, etc. The website also provides a detailed description of each publication along with its metadata. The users who want to download the pdf file of the book from this website need to register with their email address and agree to abide by the terms and conditions of use.
In conclusion, Financial Accounting: A Managerial Perspective by R. Narayanaswamy is a useful text for learning both financial and managerial accounting concepts and applications. The book can be purchased in print or downloaded for free in pdf format from various sources. However, the users who download the pdf file for free should be aware of the potential risks and ethical issues involved in doing so.