TY - BOOK AU - Horngren, Charles T. AU - Sundem, Gary L. AU - Elliott, John A. AU - Philbrick, Donna R. TI - Introduction to financial accounting SN - 9789352862474 U1 - 657 PY - 2016/// CY - New Delhi PB - Pearson India KW - Accounting KW - Finance - Accounts N2 - Introduction to Financial Accounting, 9e, focuses upon the most widely accepted accounting theory and practice with an emphasis on using and analysing the information in financial statements. This adaptation title describes the underlying concepts of accounting and several accounting procedures such as transaction analysis, journalizing and posting based on the Indian context. The book deals with important topics that all managers should know and all business management students should study and is oriented not only to the user of financial statements but also potential accounting practitioners. The ultimate objective of this adaptation title is to help in the understanding of financial position and prospects, which is achieved by a focus on the balance sheet equation ER -