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Accounting Books

This section contains free e-books and guides on Accounting, some of the resources in this section can be viewed online and some of them can be downloaded.

Accounting and Auditing for Cooperatives

Author(s): National Open University of


Advanced Accountancy

This note covers the
following topics: Auditing, Advantages or Necessity of auditing, Types of audit,
Vouching, Characteristics of Vouching, Special Features in respect of Audit of
Co-operative Societies, Banks, Company Auditor.

Author(s): Shivaji University, Kolhapur


Cost Accounting by National Open University of Nigeria

note consists basically of the treatment of accounting transactions according to
the provisions of relevant accounting standards. The aim of this note is to
introduce you to basic principles of accounting and to understand how financial
documents are posted into accounting record in order to determine the profit or
loss of an organisation.

Author(s): National Open University of Nigeria


Financial Accounting by University Of Calicut

This note
covers the following topics: Introduction to Accounting, Capital and Revenue,
Classification of Income, Receipts and Expenditure, Hire Purchase and
Installament System, Departmental Accounts, Accounting for Hotels.

Author(s): University Of Calicut


Cost Accounting Course Material

Cost Accounting is
a branch of accounting and has been developed due to limitations of financial
accounting. Topics covered includes: Costing and Cost Accounting, Cost
classification, Labour, Importance of Labour Cost Control, Time Wage System,
Methods of Costing, Contract Costing, Cost Control Techniques.

Author(s): University Of Calicut


Company Accounting Course Material

This lecture note covers the following topics: Accounting for Partnership, Accounting for Corporations, Presenting
the contribution as a Group of Assets, allocation of Profits and Losses,
Admission and Withdrawal of a partner, The Liquidation of the partnership,
Stockholders Equity in Corporations.

Author(s): Arab Academy for Science, Technology and Maritime


Corporate Accounting

This lecture note explains the
following topics: Accounting for Share Capital, Final Accounts of limited
lability Companies, Accounting for Amalgamation and Internal Reconstruction,
Final Accounts of Banking Companies, Final Accounts of Insurance Company.

Author(s): Universty Of Calicut


MBA Accounting for Managers

This note
explains the following topics: Basics of Accounting, Book-Keeping and
Accounting, Financial Accounting, Double Entry System, Trading, Profit and Loss
Account and Balance Sheet With Adjustment Entries, Capital and Revenue
Expenditure and Receipts, Depreciation, Funds Flow Analysis, Cash Flow Analysis,
Marginal Costing, Break-Even Analysis, Cost Volume Profit Relationship, Cost
Accounting, Elements of Cost, Types of Costs, Standard Costing and Variance

Author(s): St. Xavier’s College, Kolkata


Financial and Managerial Accounting Lecture Notes

lecture note is an intensive introduction to the preparation and interpretation
of financial information for investors and managers and to the use of financial
instruments to support system and project creation.This note adopts a
decision-maker perspective on accounting and finance with the goal of helping
students develop a framework for understanding financial, managerial, and tax

Author(s): Prof. George Plesko



This book explains the following
topics: Introduction to Accounting, Conceptual Frame work of Accounting, Basic
Accounting Procedure, Subsidiary Books, Bank Reconciliation Statement, Trial
Balance and Rectification of Errors, Capital and Revenue Transactions, Final

Author(s): Tamilnadu
Textbook And Educational Services Corporation


Financial Accounting I

This lecture explains the following
topics: Accounting Concepts And Conventions, Recording Of Transactions- Voucher
System, Accounting Process, Journal, Ledger Posting And Trial Balance,
Subsidiary Books Of Accounts, Preparation Of Profit And Loss Account and Balance
Sheet, Rectification Of Errors, Accounting Of Negotiable Instruments,
Reconciliation Of Bank Accounts, Single Entry System, Inventory Valuation
Methods, Accounting For Depreciation, Accounts For Non-profit Making

Author(s): Dr. Chandra Shekhar


Accounting for Managers by Guru Jambheshwar University of Science and Technology

This book financial Accounting : Meaning, Nature and Role Of Accounting, Accounting
Process : Equation, Rules, Preparation Of Journal and Ledger, Depreciation
Accounting and Policy, Preparation Of Final Accounts Of Noncorporate Entities,
Preparation Of Final Accounts Of a Joint Stock Company and Accounting Packages
Like Tally, Analysis and Interpretation Of Financial Statements : Funds Flow
Statement, Cost Control Accounts.

Author(s): Guru
Jambheshwar University of Science and Technology


Managerial Accounting by Dr. Varadraj Bapat

This book explains the following
topics: Fundamentals of Managerial Accounting, Managerial Accounting, Managerial
Accounting Fundamentals, Financial Statements, Recording Financial Transactions,
Accounting Standards, GAAP, IFRS, Depreciation and Inventory, Cash Flow,
Interpretation and Analysis of Accounts, Introduction to Cost Accounting, Cost
Accumulation, Product and Process Costing, Activity Based Costing, Cost Volume
Profit Analysis, Relevant Costs in Decision Making, Budgeting, Standard Costing
and Variance Analysis.

Author(s): Dr. Varadraj Bapat


An introduction to the study of political economy

book covers the following topics: A Definition of Political Economy, Names and
Terms of Political Economy, The Importance of Political Economy, Monographs on
Economic Subjects, Eclecticism and the Liberal Reaction, Political Economy in
England, France, Germany and United States.

Author(s): Luigi Cossa


Accounting Principles Managerial Accounting

This comprehensive college-level publication covers all managerial accounting
topics and contains extensive and detailed examples, self-tests, questions,
problems, alternate problems, and answers. Topics covered includes: Cost
systems, Using accounting for quality and cost management, Cost-volume-profit
analysis, Short-term decision making: Differential analysis, Budgeting for
planning and control, Control through standard costs, Responsibility accounting:
Segmental analysis, Capital budgeting.

Author(s): Hermanson, Edwards, and Ivancevich


Cost and Management Accounting

This book discussed about the basics of cost accounting, material, labour
and overheads costing. Also highlighted the concept of activity based costing,
cost records and different costing systems.

Author(s): The Institute of Company Secretaries of


Management Accounting

book covers the following topics: Evolution of
Cost Accounting, Cost Concepts and Cost Classification, Prime Cost, Labour Cost,
Materials Cost Management, Scope and objectives of Overhead, Production Overhead
and Administration, Selling and Distribution Overhead, Relationship with
financial accounts, Marginal Costing and Decision Making, Budgetary Control.

Author(s): Institute of Cost and Works Accountants of India


Managerial Accounting

This book is aimed squarely at the new learning styles evident with
today’s students and addresses accounting industry changes as well. This book
covers the following topics: What Is Managerial Accounting, Job Costing Used to
Track Production Costs, Process Costing Used to Track Production Costs, Cost
Volume Profit Analysis Used for Decision Making, Capital Budgeting Used to Make

Author(s): Kurt Heisinger, Sierra College, Joe Hoyle, University of


Accounting Principles A Business Perspective Chapter 1 to 9

This text uses the annual reports of real companies to
illustrate many of the accounting concepts. It covers the following topics:
Accounting Environment, Accounting and its use in business decisions, Recording
business transactions, Adjustments for financial reporting, Completing the
accounting cycle, Accounting theory, Introduction to inventories and the
classified income statement, Measuring and reporting inventories.

Author(s): Hermanson,
Edwards, and Maher


Management Accounting Concepts and Techniques

This book covers the following topics: Microeconomic foundations of
management accounting, Product costing and cost allocations, Determining the
cost of inventory, Planning tools and performance measures for projects and

Author(s): Dennis


Introduction to Financial and Managerial Accounting

course note explains the basic concepts of financial and managerial reporting.
The viewpoint is that of readers of financial and managerial reports rather than
the accountants who prepare them. Covered topics are: Income Statement and
Principles of Accrual Accounting, The Accounting Process, Statement of Cash
Flow, Leases and Off-Balance Sheet Financing, Introduction to Cost Concepts,
Intangibles and Business Combinations.

Author(s): Prof. Sugata Roychowdhury


Financial Accounting

In constructing the seventeen chapters, the
author have worked to guide you on a voyage through the world of business and
financial reporting. It helps to attain a usable knowledge of the principles of
financial accounting as well as an appreciation for its importance and logic.

Author(s): Joe Ben Hoyle


Accounting Notes

This note covers the following topics:
Environment and Theoretical Structure of Financial Accounting , Review of the
Accounting Process, The Balance Sheet and Financial Disclosures, The Income
Statement and Statement of Cash Flows, Income Measurement and Profitability
Analysis, Time Value of Money Concepts, Cash and Receivables, Inventories:
Measurement, Inventories: Additional Issues, Operational Assets: Acquisition and
Disposition, Operational Assets: Utilization and Impairment, Current Liabilities
and Contingencies, Bonds and Long-Term Notes, Leases, Accounting for Income
Taxes, Pensions and Other Postretirement Benefits, Shareholders’ Equity,
Share-Based Compensation and Earnings Per Share, Accounting Changes and Error
Corrections, The Statement of Cash Flows.

Author(s): Dr. Sid Glandon


Financial Accounting Lecture Notes

This note is a framework for understanding
financial, managerial, and tax reports.

Author(s): Prof. George Plesko, Prof. Kin
Lo and Prof. Richard Frankel