Taxmann's Business Laws (UGCF | NEP) – Comprehensive Textbook to Understand Business-related Legal Principles—Featuring Clear Explanations | Examples | Case Studies | Chapter-End Resources | B.Com.

Download Taxmann's Business Laws (UGCF | NEP) – Comprehensive Textbook to Understand Business-related Legal Principles—Featuring Clear Explanations | Examples | Case Studies | Chapter-End Resources | B.Com. PDF Online Free

Author :
Publisher : Taxmann Publications Private Limited
ISBN 13 : 9364555619
Total Pages : 25 pages
Book Rating : 4.3/5 (645 download)

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Book Synopsis Taxmann's Business Laws (UGCF | NEP) – Comprehensive Textbook to Understand Business-related Legal Principles—Featuring Clear Explanations | Examples | Case Studies | Chapter-End Resources | B.Com. by : Bhushan Kumar Goyal

Download or read book Taxmann's Business Laws (UGCF | NEP) – Comprehensive Textbook to Understand Business-related Legal Principles—Featuring Clear Explanations | Examples | Case Studies | Chapter-End Resources | B.Com. written by Bhushan Kumar Goyal and published by Taxmann Publications Private Limited. This book was released on 2024-07-18 with total page 25 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive and authentic textbook offers an extensive understanding of business-related legal principles. With clear explanations, practical examples, detailed case studies, and comprehensive chapter-end resources, it is a critical tool for students aiming to excel in business law. The author's extensive experience teaching Business Laws at Shri Ram College of Commerce has been instrumental in writing this book, ensuring it meets the highest academic and professional standards. This book is designed for the B.Com. (Hons.)/B.Com. Core Papers BCH: DSC 1.2 & BC: DSC 1.2, this book is based on the Undergraduate Curriculum Framework (UGCF) for the University of Delhi, Non-Collegiate Women's Education Board (NCWEB), and the School of Open Learning (SOL) of the University of Delhi. Additionally, it is a valuable resource for various universities across India and highly beneficial for students pursuing BBA, MBA, CA-Intermediate, and other professional courses. The Present Publication is the 14th Edition, authored by Bhushan Kumar Goyal and Dr Kinneri Jain, with the following noteworthy features: • [Comprehensive Coverage] o The textbook covers all essential legal rules and principles o Detailed illustrations using relevant examples and court cases from both Indian and English jurisprudence make complex concepts accessible and easy to understand • [In-Depth Court Case Explanations] o Each court case is explained in detail, with extensive analysis of legal precedents and applications o These explanations facilitate a better understanding and retention of legal principles • [Extensive Chapter-end Resources] o A wide array of theoretical questions, true/false questions, and multiple-choice questions are provided at the end of each chapter o Practical problems are included to help students assess their understanding and apply legal principles to real-world scenarios • [Leading Cases Summarized] o Summaries of leading cases are provided chapter-wise at the beginning of the book for quick reference and review • [Incorporation of Latest Legal Provisions] o The book includes the latest provisions of the Insolvency and Bankruptcy Code, 2016, ensuring that students are up-to-date • [User-Friendly Layout and Presentation] o Distinctions and comparisons are presented in tabular form for easy reference and understanding • [Experienced Authorship] o Authored by seasoned educators with extensive experience in teaching business laws, the book reflects a deep understanding of the subject matter o The authors' expertise ensures that the content is both authoritative and pedagogically sound The detailed contents of the book are as follows: • General Principles of the Indian Contract Act, 1872 o Introduction § Provides an overview and significance of the Indian Contract Act, 1872 § Discusses the historical background and evolution of contract law in India o Nature and Kinds of Contracts § Explains the classification of contracts based on their formation, performance, and enforceability § Discusses various types of contracts, including valid, void, and voidable contracts o Offer and Acceptance § Covers the rules governing the formation of a contract § Details the essential elements of a valid offer and acceptance, including communication, revocation, and lapse of offers o Consideration § Defines consideration and its necessity in a contract § Explains the legal requirements and exceptions to the rule of consideration o Capacity of Parties § Examines the legal capacity of individuals and entities to enter into a contract § Discusses capacity-related issues such as minors, persons of unsound mind, and disqualified persons o Free Consent § Highlights the importance of consent in contract formation § Analyzes factors vitiating free consent, such as coercion, undue influence, fraud, misrepresentation, and mistake o Legality of Object and Consideration § Outlines the legal requirements for a valid contract § Explains illegal and immoral agreements and those opposed to public policy o Agreements Expressly Declared Void § Identifies and analyzes agreements that are expressly declared void by law o Contingent Contracts § Defines and explains the nature of contingent contracts § Discusses the rules governing the enforcement of contingent contracts o Quasi Contracts or Certain Relations Resembling those created by Contract § Introduces the concept and legal framework of quasi-contracts § Describes types of quasi-contracts and their implications in law • Discharge of Contract and Remedies for Breach o Discharge of Contract § Analyses various modes of discharging a contract, including performance, agreement, impossibility, and operation of law § Provides a detailed explanation of doctrines such as the frustration of contract o Remedies for Breach of Contract § Discusses legal remedies available for breach of contract, including damages, specific performance, and injunctions § Covers liquidated damages and penalty clauses • Introduction to Special Contracts o Contracts of Indemnity and Guarantee § Explains the nature and scope of indemnity and guarantee contracts § Highlights the rights and duties of indemnifier, indemnified, surety, and principal debtor o Bailment and Pledge § Discusses the legal aspects and types of bailment § Outlines the rights and duties of bailor, bailee, pawnor, and pawnee o Agency § Covers principles governing the relationship of agency § Details the rights, duties, and liabilities of agents and principals • Sale of Goods Act, 1930 o Contract of Sale of Goods § Explains the essentials of a valid sale contract § Distinguishes between sale and agreement to sell o Conditions and Warranties § Differentiates between conditions and warranties § Describes implied conditions and warranties in a contract of sale o Transfer of Property § Outlines rules regarding the transfer of ownership and risk in goods § Discusses the concept of sale by non-owners o Performance of Contract of Sale § Details the obligations of buyers and sellers regarding the delivery and acceptance of goods o Remedies for Breach of Contract of Sale § Explains legal remedies available to buyers and sellers in case of breach o Auction Sale § Provides a legal framework and rules governing auction sales • Limited Liability Partnership Act, 2008 o Nature of Limited Liability Partnership § Introduces the concept, features, and advantages of LLPs § Compares LLPs with other forms of business organizations o Incorporation of Limited Liability Partnership § Outlines the procedure and statutory requirements for incorporating an LLP o Partners and Their Relations § Details the rights, duties, and liabilities of partners in an LLP § Discusses internal governance and mutual rights of partners o Financial Disclosures § Covers statutory financial reporting and disclosure requirements for LLPs o Conversion to LLP § Explains the process and legal implications of converting existing businesses into LLPs

CORPORATE ACCOUNTING

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Author :
Publisher : PHI Learning Pvt. Ltd.
ISBN 13 : 8120346270
Total Pages : 646 pages
Book Rating : 4.1/5 (23 download)

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Book Synopsis CORPORATE ACCOUNTING by : V. K. GOYAL

Download or read book CORPORATE ACCOUNTING written by V. K. GOYAL and published by PHI Learning Pvt. Ltd.. This book was released on 2012-12-10 with total page 646 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Third Edition of this text, which is a thoroughly revised and enlarged version of Prof. V.K. Goyal’s book, Corporate Accounting, Second Edition, gives a clear analysis of the fundamental concepts of corporate accounting. Accounting for various types of companies comes under the sphere of corporate accounting. This book primarily deals with the preparation and presentation of accounts strictly in accordance with the provisions of the Indian Company Law. Organized into 11 chapters, this book, at the outset, presents provisions of the Indian Companies Act, 1956, SEBI’s guidelines, and different types of shares and modes for issue of shares. Then it goes on to give a detailed discussion on the conditions for redemption of preference shares with their sources and conversion of preference shares into equity shares. Besides, this text covers, in detail, topics such as different modes of issue and redemption of debentures, internal and external construction of companies, preparation of cash flow statement and its classification as well as the distinction between cash flow statement and fund flow statement. Finally, the book elaborates on several methods of analysis of financial statements and advantages and limitations of ratio analysis. This well-organized and student-friendly book is intended as a text for undergraduate students of commerce (B.Com. Programme/B.Com. Pass) in universities across India. In addition, it would be useful for professional courses such as CA, ICWA and CS. Key Features Covers concepts and principles of corporate accounting in a comprehensive manner. Includes 300 worked-out examples to illustrate the concepts discussed. Provides 250 unsolved problems in a graded manner for the benefit of students.

FINANCIAL ACCOUNTING

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Publisher : PHI Learning Pvt. Ltd.
ISBN 13 : 9391818935
Total Pages : 633 pages
Book Rating : 4.3/5 (918 download)

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Book Synopsis FINANCIAL ACCOUNTING by : GOYAL, V.K.

Download or read book FINANCIAL ACCOUNTING written by GOYAL, V.K. and published by PHI Learning Pvt. Ltd.. This book was released on 2023-05-20 with total page 633 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fifth Edition of this popular text is thoroughly revised and updated. Organised into 18 chapters and divided into three broad parts, Part I deals with conceptual clarity of accounting, discussing in detail its objectives, usage along with accounting information as well as the theory base of accounting with accounting standards. It explains the way the transactions are recorded in the main book of the business known as the journal entry where recording and posting is done in different ledger accounts. Trial Balance is prepared to make final accounts after rectification of errors if any and applying appropriate methodology of depreciation. Final accounts for Not for Profit entities along with inventory control are very well explained and illustrated. Part II deals with specialised accounting such as Hire Purchase with Lease Accounting and Branch Accounts with Departmental Accounts. Part III explains the Partnership Accounts such as Fundamentals, Admission of a partner, Retirement or death of a partner and finally the dissolution of partnership. NEW TO THIS EDITION • A dedicated chapter on ‘Inventory Control’ is added in the General Accounting section • ‘Specialised Accounting’ and ‘Partnership Accounts’ have been thoroughly updated with inclusion of many new topics as per the syllabus needs. • All the worked-out examples (more than 350) and practice problems (more than 300) have been upgraded. TARGET AUDIENCE • B.Com (Hons)

Perspectives in Environmental Studies

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Publisher : New Age International
ISBN 13 : 8122417558
Total Pages : 262 pages
Book Rating : 4.1/5 (224 download)

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Book Synopsis Perspectives in Environmental Studies by : Anubha Kaushik

Download or read book Perspectives in Environmental Studies written by Anubha Kaushik and published by New Age International. This book was released on 2006 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: Environmental Studies pertain to a systematic analysis of the natural and man-made world encompassing various scientific, economic, social and ethical aspects. Human impacts leading to large scale degradation of the environment have aroused global concern on environmental issues in the recent years. The apex court has hence, issued directive to impart environmental literacy to all. In this book the fundamental concepts of environmental studies have been introduced and analysed in a simple manner strictly as per the module syllabus designed by the U.G.C. for undergradute courses in science, humanities, engineering, medicine, pharmacy, commerce, management and law. Besides the undergraduate students of all disciplines the book will also be useful for those appearing in various competitive exams since environmental issues now find a focus in most of such examinations. The contents of the book will be of interest to all educationists, planners and policy makers. Key features of the book include a simple and holistic approach with illustrations, tables and specific case studies mainly in the Indian context. The basic terminologies have been defined in the text while introducing the topics and some useful terms mentioned in the text have been explained in the glossary for an easy grasp by students of all disciplines.

Human Resource Management Essentials You Always Wanted To Know

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Publisher : Vibrant Publishers
ISBN 13 : 1949395847
Total Pages : 234 pages
Book Rating : 4.9/5 (493 download)

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Book Synopsis Human Resource Management Essentials You Always Wanted To Know by : Jaquina Gilbert

Download or read book Human Resource Management Essentials You Always Wanted To Know written by Jaquina Gilbert and published by Vibrant Publishers. This book was released on 2020-05-01 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: The core of every company is its people, and Human Resources Management (HRM) is the key to handling all the complexities of human relations, compensation, conflict resolution, and much more. Strategies and tactics are needed to effectively manage the human resource potential that drives all companies to profitability and success. Human Resource Management Essentials You Always Wanted To Know guides readers through the challenges and provides tools to address those challenges. It provides an understanding of areas including: · The concept of HRM · Performance management strategies · Legal and regulatory compliance · Organizational development · Conflict management · Payroll and compensation · Information technology in HRM · Health and safety · Personnel development Human Resource Management Essentials is part of the Self-Learning Management Series focused on working professionals. The series addresses every aspect of business from HR to finance, marketing, and operations. Each book includes fundamentals, important concepts, and well-known principles, as well as practical applications of the subject matter.

Secretarial Practice and Company Law

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Publisher : Atlantic Publishers & Dist
ISBN 13 : 9788171567317
Total Pages : 584 pages
Book Rating : 4.5/5 (673 download)

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Book Synopsis Secretarial Practice and Company Law by : Arun Kumar

Download or read book Secretarial Practice and Company Law written by Arun Kumar and published by Atlantic Publishers & Dist. This book was released on 1998 with total page 584 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Principles of Management

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Publisher : Tata McGraw-Hill Education
ISBN 13 : 9780071333337
Total Pages : 0 pages
Book Rating : 4.3/5 (333 download)

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Book Synopsis Principles of Management by : Prakash Chandra Tripathi

Download or read book Principles of Management written by Prakash Chandra Tripathi and published by Tata McGraw-Hill Education. This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Textbook of Environmental Studies for Undergraduate Courses

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Publisher : Universities Press
ISBN 13 : 9788173715402
Total Pages : 298 pages
Book Rating : 4.7/5 (154 download)

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Book Synopsis Textbook of Environmental Studies for Undergraduate Courses by : Erach Bharucha

Download or read book Textbook of Environmental Studies for Undergraduate Courses written by Erach Bharucha and published by Universities Press. This book was released on 2005-11 with total page 298 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Importance Of Environmental Studies Cannot Be Disputed Since The Need For Sustainable Development Is A Key To The Future Of Mankind. Recognising This, The Honourable Supreme Court Of India Directed The Ugc To Introduce A Basic Course On Environmental Education For Undergraduate Courses In All Disciplines, To Be Implemented By Every University In The Country. Accordingly, The Ugc Constituted An Expert Committee To Formulate A Six-Month Core Module Syllabus For Environmental Studies. This Textbook Is The Outcome Of The Ugc S Efforts And Has Been Prepared As Per The Syllabus. It Is Designed To Bring About An Awareness On A Variety Of Environmental Concerns. It Attempts To Create A Pro-Environmental Attitude And A Behavioural Pattern In Society That Is Based On Creating Sustainable Lifestyles And A New Ethic Towards Conservation. This Textbook Stresses On A Balanced View Of Issues That Affect Our Daily Lives. These Issues Are Related To The Conflict Between Existing `Development Strategies And The Need For `Conservation . It Not Only Makes The Student Better Informed On These Concerns, But Is Expected To Lead The Student Towards Positive Action To Improve The Environment. Based On A Multidisciplinary Approach That Brings About An Appreciation Of The Natural World And Human Impact On Its Integrity, This Textbook Seeks Practical Answers To Make Human Civilization Sustainable On The Earth S Finite Resources. Attractively Priced At Rupees One Hundred And Fifteen Only, This Textbook Covers The Syllabus As Structured By The Ugc, Divided Into 8 Units And 50 Lectures. The First 7 Units, Which Cover 45 Lectures Are Classroom Teaching-Based, And Enhance Knowledge Skills And Attitude To Environment. Unit 8 Is Based On Field Activities To Be Covered In 5 Lecture Hours And Would Provide Students With First Hand Knowledge On Various Local Environmental Issues.

Organisations and the Business Environment

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Publisher : Routledge
ISBN 13 : 1136375198
Total Pages : 696 pages
Book Rating : 4.1/5 (363 download)

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Book Synopsis Organisations and the Business Environment by : Tom Craig

Download or read book Organisations and the Business Environment written by Tom Craig and published by Routledge. This book was released on 2012-05-23 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new edition of Organisations and the Business Environment provides a completely revised, extended and updated edition of the original successful text. It provides contemporary and comprehensive coverage of the subject matter which is highly relevant to business and management students at undergraduate, postgraduate and professional levels. The text is written in a clear and concise style, illustrated with topical examples and data. Organisations and the Business Environment (second edition) comprises four sections: * Business Organisations ¡V discusses the evolution of organisational and managerial theories and concepts with particular emphasis on their relevance in the 21st century. The different types of organisations and their missions, visions, goals and objectives are examined. * The External Business Macro-Environment ¡V describes and considers the political, economic, socio-cultural, technological, ecological and legal influences on organisations, utilizing the PESTEL framework of analysis. This section includes a review of the internationalization of businesses and examines the role of GATT and the WTO, single markets and trading blocs. * The External Business Micro-Environment ¡V provides a review of the market system and the nature of supply and demand. Market structures are examined in the light of monopolistic regimes and working for competitive advantage. The impact of government intervention is explored via regulatory bodies, privatization, and nationalization programmes. * Business Management ¡V explores the major aspects of contemporary business organisations, including corporate governance and business ethics. In particular, this section tackles the areas of structure, culture, change, quality management and the principal functions of organisations. This textbook is a user-friendly resource with end of chapter questions, activities and assignments to consolidate learning. Its strong emphasis on topical examples enables students to understand how theory is applied in business contexts, including, GlaxoSmithKline, BT, Scottish and Newcastle, Hanson plc and a number of not-for-profit organisations. There is additional Tutor Resource material, including presentation slides, data charts, chapter summaries, questions and answers. "An excellent book...good use of learning objectives, questions and potential assignments." Paul Blakely, Lecturer, University College of Warrington.

Medicinal Chemistry - III

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Publisher :
ISBN 13 : 9789386084460
Total Pages : 148 pages
Book Rating : 4.0/5 (844 download)

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Book Synopsis Medicinal Chemistry - III by : K G Bothara

Download or read book Medicinal Chemistry - III written by K G Bothara and published by . This book was released on 2016-07-16 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: 1 Narcotic analgesics 2 Anti inflammatory agents 3 Autacoids 4 Drugs acting on respiratory tract 5 Drugs acting on gastrointestinal tract Index

Entrepreneurship Development

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Publisher :
ISBN 13 : 9788120352704
Total Pages : 0 pages
Book Rating : 4.3/5 (527 download)

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Book Synopsis Entrepreneurship Development by : Sangeeta Sharma

Download or read book Entrepreneurship Development written by Sangeeta Sharma and published by . This book was released on 2016-12-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a modest attempt to acquaint students with the basics of entrepreneurship and the prevailing entrepreneurial climate in India. Motivating young brains to explore and follow entrepreneurial pursuits by educating them about its challenges, opportunities, risks and rewards is the prime objective of this introductory text. In the course of writing the present book, special care has been taken to elaborate on a number of ideas, theories and concepts so as to help readers explore and understand various aspects and dimensions of entrepreneurship. Wherever needed, the contents are supplemented with suitable examples and cases in order to make reading more interesting and relevant. The book also presents a comprehensive coverage of few niche areas of study, namely 'Creativity, Innovation and Value Creation', 'Family-owned Businesses' and 'Rural Entrepreneurship'. The book conforms to the syllabi of B.A. and BBA of many universities and hence it is suitable for their course study. Besides, the EDP trainers and motivators associated with government institutes (NISEBUD, MSME, NIMSME, SIDO, TCOS, CEDs and ITIs) may also find this book of immense value to them. Key Features: Comprehensive coverage of all prescribed topics. Systematic arrangement and analytical presentation of contents. Extensive use of tables and diagrams to illustrate the text. Chapter-end exercises for better grasp of the topics covered. Recapitulation for a quick glance of the topics. Coverage of new policy initiatives, programmes and schemes launched by the Union Government. Description of various legal compliances for setting up of a new venture.

Cost And Management Accounting

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Publisher :
ISBN 13 : 9788178668093
Total Pages : pages
Book Rating : 4.6/5 (68 download)

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Book Synopsis Cost And Management Accounting by : M.N. Arora

Download or read book Cost And Management Accounting written by M.N. Arora and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

Business Environment:

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Publisher : Pearson Education India
ISBN 13 : 9332500967
Total Pages : 688 pages
Book Rating : 4.3/5 (325 download)

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Book Synopsis Business Environment: by : Fernando

Download or read book Business Environment: written by Fernando and published by Pearson Education India. This book was released on 2011 with total page 688 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Business Environment, A. C. Fernando integrates concepts with real-world situations and the most recent data to help students grasp complex economic concepts, a clear understanding of which is required to comprehend the various facets of busine

Book Keeping & Accountancy

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Publisher : Laxmi Publications, Ltd.
ISBN 13 : 9788131803462
Total Pages : 326 pages
Book Rating : 4.8/5 (34 download)

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Book Synopsis Book Keeping & Accountancy by : S.A. Siddiqui

Download or read book Book Keeping & Accountancy written by S.A. Siddiqui and published by Laxmi Publications, Ltd.. This book was released on 2008 with total page 326 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financial Accounting

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Publisher : Pearson Education India
ISBN 13 : 9788177582284
Total Pages : 1200 pages
Book Rating : 4.5/5 (822 download)

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Book Synopsis Financial Accounting by : P. C. Tulsian

Download or read book Financial Accounting written by P. C. Tulsian and published by Pearson Education India. This book was released on 2002-09 with total page 1200 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Business Strategy Essentials You Always Wanted To Know

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Publisher : Vibrant Publishers
ISBN 13 : 1949395782
Total Pages : 155 pages
Book Rating : 4.9/5 (493 download)

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Book Synopsis Business Strategy Essentials You Always Wanted To Know by : Callie Daum

Download or read book Business Strategy Essentials You Always Wanted To Know written by Callie Daum and published by Vibrant Publishers. This book was released on 2020-02-26 with total page 155 pages. Available in PDF, EPUB and Kindle. Book excerpt: Business Strategy Essentials You Always Wanted To Know prepares new managers and leaders with the building blocks of business strategy. You will learn how to define strategy, different levels of strategy for the business versus departments, and how to plan tactics to implement those strategies. You are given tools to assist you with some of the more challenging aspects of strategy such as environmental scanning, SWOT analysis, and strategy analysis. After you have learned how to execute some of these strategies, you will learn what organization structures fit best with specific strategies. These timeless elements of strategy will provide you the fundamentals with a 21st century point of view. Business Strategy Essentials is part of the Management Essentials series that helps working professionals moving into management roles. The series addresses every aspect of business from HR to finance, marketing, and operations. Each book includes fundamentals, important concepts, and well-known principles, as well as practical applications of the subject matter.

A Dictionary of Accounting

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Publisher : Oxford University Press
ISBN 13 : 0191061174
Total Pages : 480 pages
Book Rating : 4.1/5 (91 download)

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Book Synopsis A Dictionary of Accounting by : Jonathan Law

Download or read book A Dictionary of Accounting written by Jonathan Law and published by Oxford University Press. This book was released on 2016-09-22 with total page 480 pages. Available in PDF, EPUB and Kindle. Book excerpt: This best-selling dictionary includes more than 3,800 entries covering all aspects of accounting, including financial accounting, financial reporting, management accounting, taxation, auditing, corporate finance, and accounting bodies and institutions. Its international coverage includes important terms from UK, US, Australia, India, and Asia-Pacific. Over 150 new entries have been added to this edition to reflect the very latest developments in the accounting profession, e.g. Accounting Coucil, European Financial Stability Mechanism, and General Anti-Abuse Rule. In addition, existing entries have been updated to cover the latest developments, most notably the Financial Reporting Standard Applicable in the UK and the Republic of Ireland, which sets out new rules in areas such as goodwill, hedge accounting, and fair value accounting. There is increased coverage of topics such as corporate governance, accounting ethics, accounting scandals, and major firms and professional bodies. With its authoritative and accessible definitions and its wide-ranging coverage, this dictionary is essential for students and professionals in accounting and finance. It is also an ideal source of reference for anyone seeking a clear guide to the often-confusing world of accountancy terms.