Daia

Paga

Fnancieldccaoatig
Meaisn- Accating ie the at ote
iiguticaut
transactisn and ureute ehied ae, in at
at leact, of a inoeialaharate and
the eulte tthereo.tie
iutentting
toth ant a ciense.tika langnage f balives.
Enctigue
Keeig
uaitoin an aceuate od u t - d a t e

ay tack usltitle fnancial tsactieue

elatad te fayuts due t the caupauy t
eeuseit eee tte devee anol lenaine
oitale.
detoled emnal tinanial efonte abt he

lntiug to idutiy tte yinancial ueeksee

d stiths thi srgisatiou, todetesaine
tothe teiublaect atatesgies
 Date.
Page

make
Meeting egaleote - The comby
it
eglatisus, bolicid helated to tart
Sles nd
andeuloyee atee
6 Preeutng mismanaguet- Te ceuay

Lisaitatiu!.
L Ne secasdg Men- Heetaay tanlactieal- he
the initatin accemtiuj is that it can nat
ealue the exeute thatdott are a enetay
value. Thse ie neflace aqmalitiukeleyty,
mmanagmeat,ebatatien etein the accouting
Histosical Lufouatien - Acconuting ses lietorieal
co to meause the vael. hiail iute.
Cenlideatien fattoy lueh as inflatin, tice
chaye, te.
Pesoua Judgrnemte- u aeesuning etimatien.
be sqised al it is uatpo sle teladsh
eat amt, utthele eetimates oleben
Ahe faneal udgnente, Estimates eed to le
Madi like iio dobttul debt, methsde
defaeiatis ete
-ilatione acont be as te Sheue theiancial
tatemett in away asi7 it iniettespaitiel
baiti
ttan tte actual heality leo ed te
 elA.ssAAe.
Date
Page.

Stotic Aothad f Accenting -Ieintaicate

acemting etandads and eglatini ca
cAeate onfkien, Epecialy small utiuesees
heithlimited seliesto adhere te tteu

AAP
Accemting ided ly a st a amtip
Amles that helt fid athepiate eslte.
Thele suee ae inelaliy kinone a Gqeuoiely
Accepted Aecounting Paincjler CGAA P), ane a
ley the Compauiee uehile couesliclating heii
financial etatemeuts for the Aesßectie naCial
year. Iee Aulesae enforclly tte tuo edieg i
<7e Einaneil Aecomti tadad Beasd2FASE
Tue beuities and txclne Counieelen ? CS EC)

ljectiel
Alcmtiu ahssd all to etitier,

4inaniial alfeects."
it hells in foation e eveme and balance
eleets
iatatenet
alkiaundesteud tismeial backgaund
 ite
Date..
Page.

AccoUNTLNG CON CEPTL

The teun accsmting conefte safaa te
tosic las, asuptiie and phecle
aeieh at as aa ainay tandaidfo
Beceseling busine tedactione amd amatainis
the boehs aceot.
Going Conett - t tates thata busiuee
an linited dnatien. t meaue t t t
fulinees hai oudinity f e
Accmad Kocatt Aecaalmeant
meant Roetting
to le Receied. It liuply meaerenne
iu secoded at the tine et eale ithen the

tte
accsnting panied in aelich they elate
ODal loucet- Thie Covctamee that ree
taanatin eesded i tie Roke a aeutut
Money Measemsnt Consatt - It aumes tthat t
thausatin aecarded slould e mey lelate
Accomting Cost Cstucast -Tttatee all the.
ook od accomte at the aiee aeeete ahe
chaed liueluding Cast o aquitie) ad
ineta0latien.
 Date

hateling lnsaft - Itetate tateree

mt ealoug to the same accewmtirg aied

Acoun LNG CoN VENTLON

Accounting louy eution are ceadain etictioe
te boudiue tauiaetioue'that ale csupate

Rindint
maintain caeiet smey in
)
timealitatemusts.
1 f l l Diecloie- Ltoratiou thatis loulilere al
pettially k i g i t abd Aalaaut ia t le

2Naterialty-Tais meanete csmaey slhelel

tatolly dilclsae all the, material tatt bot
it.Th ain matesia ity louveuti i tat
any inmatie that couldiluenle tte
tatewe met conlioeg
e melued
tte fimaeial

3Conenyatin - IH iea canapt that 2ys t the

idee that feuie aud abite slod le
as soones posble he theieis
&tcoe
geyenee
Recaied
 4.laeecl.
cacleteug,
mout seeto Pubec Ghut.
3. 3
pastiitatien
aIkitel
by haataatimf
adshjets apecfie isA'sB BelectienAS2.Iute
lequeed staudad
ae aceomtig
oliel subjcteu datenine
the ASB
1.
te
then ad tinne
e as
ate the
1997 21, Aße ou
ASE) Boand
totecoutiug Couetituted
an CICAT)
heeotaut odChortad Tuetitute The
wuiaeute,et, he
tatets
fnd lm inancial camfay
Coneitut
Asepasing fi ius
leg Acountii
2et tandale
aare
3TANPARDS AccouNTING
Page.
Da'e.
e.
 classmte.
Date
Page.

Kcag-tien ofmealueuet
.Besetatim and disoloswe riguiet
AS&lciiculate tte det neu ta t e

Caste aaeutal Boad directtar

6: ASB ill held tia weetig

tandal
The Exfure daeaft iel le ieend fos comnte
itesA tating ite csuilaatiu te couueut!
Ase
ttie LLAIwsll the Jinal
dt will t e be Jeened

:The Cate Aeemtat

 Date
Page

Iatety Valuatieu Methal

Tsreugk imeutesy valuatisn, aa bueiiee
detesnines tte Value o it s areutsy
feied.
Lome o tha sealons itsinpesstaut aei
iaKeutay at tte ea
daride alenlatad at a Liyl
hiyta wale
yaluati

2.

taid incone toxeg

-hcaeet Yalati

conietie accaintingerid,helhieh can

Tyes Zarutoay Valuatis MGthsd

0 fiaet in, fiet Qut(EIEO)
Lat
 Paga.

EXPENO1 TURE
Awot shend a
aSsete
Cabitel EKbendite Reveue Exbendite
henu in balane heet
P/L AC

-Aing a f i daeet ubihis the autheiadTe

get exhanltedin ttie yea
rau. ¬ uiet haid te
cte iageethvel ete.
EendEueonekncing the we erhditue
etigu cadacity 4te elte iu edotieuin
macie hll alio tue aahilel
erituse

the casaeut Accouiting hesied but t beueit

o4 tte echey mie ee alialle we sereil
accentiug eieds, Eg Exuditue manketig
 Daie
Page

DePREIATION
t i_decbed a& afesanat
a otiiy
an gdnl iukage e the yised atee~.
IASL6 boreis tha ueie of deizciati
Exauefle- plant, Bildin hand ete
METHoDs
1)taiglt -lie Mettad
2:) aten - a e n alne oths

Jtaaigltline Kothad not ateeable fo

iMcene tatbsoteg

atafied fesceatage Epiaal

The book alu tte aet decg uot keoues

iu caleulated su edui balance oaleep.

.Ttis diit
 classmste.
Date
Page

REXENuE RECoGNITION CoNCEPT

erene infin anci al etase.

Recagnieiuj eulies eveme y a cenpoy aid

tialee the alea ieh ie m t escatible
e auuhilatio ad iag

Aocordug to IiRS tandad, flloi ie di

eree
the
Te elle lases cotimi maneiel involismet
TLe amemt areme cam koe Realenably measuie
The cete inenied ca le sesenehymeened
meaued

all S Caiteia iae

 Daic
Page.

BusINESS INCoME CoN CEPT

Itie the net hsta bneiaeqenerates aftes

all cchenter,cat and boid tareg. Ha cale
eclme eaaoem lale od hoduct, eren

beinleee mst decleeei bueiees incsme ce

aad ay totes on t daseoing
Ramin nelhilh tkey terete
2) Bulineee sune cane ttig nmey to neinyet

ettente
eahd hy an diuidnae
Perlonal Luceme cameeeoa wages, dinidds
tatitel aing and variy Gyot. lenfits
)usinei ca deduet cetaneoules h u
thik inse to lens the buider tax The
eteel inclnde oheratiuy caeta ued ae salasi
het,tael- elateo fe, adrertieigte
How To CALCuATE (L
76 calate bulineel imcame, suhtract allthe
ethusee 4ea tatel Rereme
Tatel kevee Altxhutet
 Aetimet. apbaitnnt
tl
in
stiet gauisaticn
and te
heellake tiainng, inmesee
(ike
&elated
to oa Agauizatim
eet alcafitaliee
Aaieiti
agaiatiesl
the to
Valne
at Caet
eat |Ratlacaneat |Atqpititi
APPROACHI APPROACH
IVALUE Cost
METHO
DS
Giaininghiing,
ete,
citmt, aelated
ta cote itolrag wd
acamting
and Acemting
is Rese Human
AND CEPT CoN AcCaaNTZ
ZMG MG RESOuReE HuMAN
age
Daia,
 Date
Page.

Lalahellein
meut
aletiiug

#2) Valee tffhaach Modad

() Paeeout Vale ethac- u tt methad, the baeLen
valne ta
detesidte kuor meetke the aigauieatis
Cau

) Vale to the ayaiatio Methad- Ia tti mathsd,

the mae eaatle emlage o the
leteuine! ano aenie eetleasyaieatia it
the ga2atie

Ahatlpi. Aeasicek
(ü)Exfene Medel lhelhocd - This method diideethe
categiiel
’ Decikiou mmatin utagg
t deteines the actnal coet ecued on th
ate and detemne eelter t it heayiinl
te theagauizatin at st
 elhssmie.
Date
Paqe

IneoR ANE OF H"RA

eployet ond tilizatiom

yma esource iaa bes-efectice memnes
2) ale maout it odecidiny aotion, tasfos
3) Brside a alis oa ameig atoutnan hes

LIMIAT70NS OF HR:A.

lman
aLlmaptiet
le adesutely etiate
khe agani2ati
iuted
s) Uaieml i t metted jhence
ue comfasien an be made etin te iuoluty
 Date
Paçe

MOBELS
dey ad
|Sehat

|yans
Modal

itt
Nodel

IH u tased o uman opital teosy,ehie

secagniz0l at kafital a eue o the eera
n e Llein weath afuineee eutei
ehia
Lh thil, hmn secasties'
katital
nd hlial opital
treated like attes.
tamd lasuing aete an thue isanipasta
acto.
The Eic flamlalte model
Thig modal ie inilaate the Paeeet vale ede
Rud coidene the faet tfeplayeeg
(elmtay Retinemt a death o aaleewinpeauiesy
euayee,et
 Page.

Moice Modee

Cacle tis model, the gee lalne f icer to le

endedly ealyeet o the syamieatinu t
deteiod, Tis methed inclnde ll benft te
the eutlogeee lke getiaemut tenafita, jatwity,
leave, eakhmnt, ete. en fnofer aeptind
nd ttea decautd to kae the fieeent valne
and enefite ts the fanizatiea
Likat Medol

ouetay
the
rduetinity, anoohe ven netasy fenfte
S

Ludes thiy odel, et benite fon each eulags

ane calenlated aud tken ltiblied eith ite
Ktan iod of tsting uith the tgaizati
 Daie
Page,

GREEN AccoUNIING
Aeea cComutimg , allo kneusa as emeiromeutal
Ayele acsuntiye hat takee into accomt
cortea
the ecoeieemimentalad loial ceelt ant
Kenete nineue actiities
TYPES

tMA fcA
Ewismntal
|Manayt Acoting

EMA- Tt ocuer ta itesnd deiln making aund

Aelana waiagmet by ideutityng, anzing aud
onalyzin cncisemicubal calte and henta ta
Coanfang? iiatie,d incerfotating thie odita
danio manajntyiteme.
FCA - t calalatet the total ecesaie, locial and
4 ahusee couieheiue ewahation the tan
calt orodneti aud oulumptien ad canina
ad baieee deciisu t due egatine
encanlatal nmpacte.
 alassie.
Date
Page,

Labaect Decieis - mabing

ael goYesnmeut make ise
te
fugoatiee
ifned
)ietinahilty Baaing- Paciitatee loig-taau

RelauseEeiey- Eaeuagee eeguhe fficieny

and ceet kainge Ahughseducedaalte ad
inukred aluhe managmeut
Risk Mitgotien - Idutiljes and uanager eweitennad
aud aeceal'aeke, ecuainy liakilitie amd reputatim
damage
Taauposg,
enuimentalad locial eamacete takebelde
4oetehingtuet.

Esisental Peratectiou - tdee taiitity tt

cueiremeatal patecononie atiitie and
etee tainakle doralomeat
idstilyRwtmties fo

isk Mauaget halfet iolentity and manape

enhanendel itks hat Cals inabatits rebutation
)
lie ond acgtiy thoct rnte staia
ceeleet.
 Daie
Pege

bulineel, by ni
Coutrbute
Leclal teially aefueibe aus
- i e l e CSR toteate ecomte
eniamental ad loial phjectiee ith tta

Disctiesy
RespbJE
beagreototfsate citia
Eticat Papbetity
CBeetlial.ahatiblt.Avetfat
Chey tha la)
Cle laaftale)

legal, ethicaland duaatiuaay Ctitanthsie

expetatint
at
hat diely hada `saiatil
 age.

baee Coetitueate e CSR

Cotubtee toade hahe deile
asnetaineble eceshit lcial amgee

Bulinee oeial
emcisen
met

dit f CSR tetinitiee

Prsnatian oeouatien
Enadicntig
Pometin gepeboutsny
Ensusing eitenmeutal otainailty
ewtainabity
Cotadion te the Baime inistn le atiouel
Relief Emd.
child nality awd imprwiny matemel
Ridncig
health
 Date
Page

NFLATLoN AccouNTING
I4 ie a beial tecniue need to Jatainthe

0ee adnited acasdnp to ssieidere, sthaa

Aanelying
fuoen a ie urel Aceamdig.
How IT wORKS
IAS)2q adefted y the IERS ie ths gide
eutitie whee funatal cnaeney is the cnlee
adjt a aufauy fiamcid tatmeate te
Abe cuehey due ta in latia.
Balie teba invedsnfation acsunitiyaie
1) Tdeudiy th Ialatin Rste
2) Aeiet tta itasicalEancialltteuet
3) li Aeaaiate Iadicei
Prajetisnd.
HMeTHODs
uet
aet
(CPe) AcasutccA)
 cdbssate.
Date
Page

t)Cunt Buschaliny Cower CcPP)- Chnde hie, wsey

and nen- euany clemnte ae iebarated to

Canceti factor Pica at CusaentAasied

at ttistaicalheied
CPP Uale =Cousesion Aumeat atitsaial Value
X Couerlion factor

2)unet Coet tAsoack CCA)- Thie uethod ialaes

aleetiad thosfais maket vale CAMV) rate
thau lietaicalaetythe jaie iacred dutg
the puschade diaed aeet.Chdaa thie latt
oietaayad eA uoretay itenl ase aeltatd
to Cuet bahes.

|OBTECTIYES Op INELATLN AccoUNTLN G

time
2) t eliinate! d'stetisue n inania 2tatemmeut
dne to lietaaal aet
gaisatim.
e d aceet
that qet oesicia ted at a ckeie sate
imahotee uealuaenentReceue ad etpeukes
tschaiy