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Limitation of Balance Sheet
Book ID NBC71
ISBN No. 81-7211-022-7
Book Name Limitation of Balance Sheet
Author/s name/s : Mukhopadhyay A.N.
Publisher Name Northern Book Centre
Publishing Year 1992
Book Price (Printed) INR 160   
Book Price (Our Price) INR 144   
Book Size 22 × 14 cm.
Book Page xiv + 190


   Post Review
Book Summary

Though Balance Sheet is supposed to exhibit true and fair exposure of a business or enterprise, but due to certain limitations in following the rigidity in accounting principle and ignoring the socio-economic changes, its very objective is defeated.

In this book, the author on account of the rigidity in accounting principle and neglect of socio-economic changes has not only highlighted the limitation but also proposed a new model of Balance Sheet.

The book contains ten Chapters dealing with object, area and scope of the study; definition and history of balance sheet; valuation of assets and liabilities, human element in business; money value and real value, dupe concept; conflict between tax rule and accounting principle; impossibility of correct interpretation of balance sheet; non-financial elements and a New Model of Balance sheet.

In this book, the author on account of the rigidity in accounting principle and neglect of socio-economic changes has not only highlighted the limitation but also proposed a new model of Balance Sheet.

The book contains ten Chapters dealing with object, area and scope of the study; definition and history of balance sheet; valuation of assets and liabilities, human element in business; money value and real value, dupe concept; conflict between tax rule and accounting principle; impossibility of correct interpretation of balance sheet; non-financial elements and a New Model of Balance sheet.

Click on this link: http://press.northernbook.com/?p=87

 
 
 
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