"K.M. Bansal, CA. (Dr.) K.M. Bansal is an Associate Professor in the Department of Commerce, Dr B.R. Ambedkar College, University of Delhi. He is a Gold Medalist from Shri Ram College of Commerce and University Rank Holder in M.Com. He has done M.Phil. (Accounting and Finance) from Delhi School of Economics, University of Delhi. He has been a Guide for students of M.Phil. He is also a member of the Institute of Chartered Accountants of India. Dr Bansal holds a vast professional teaching experience of more than two decades. He is also associated with ICAI and ICSI as a visiting faculty. He has been a speaker at various conferences, seminars and workshops organised by ICAI. He keeps himself abreast of the latest changes in the field of accounting and law. He is very particular in adopting a uniform approach while analysing practical problems on a given topic. On the occasion of the Diamond Jubilee year of NIRC of ICAI in 2011, Dr Bansal was felicitated with a certificate of appreciation to acknowledge and appreciate the valuable and incredible services provided by him. On 24th February 2016, he was given the same certificate again to appreciate and acknowledge his services as a Faculty Member during 2015-16. On the occasion of the Annual Prize Distribution Function of ICAI held on 20th February 2016, Dr Bansal was awarded for Commendable Contribution in Activities of the profession of NIRC of ICAI. Dr Bansal has been felicitated with a certificate of appreciation to acknowledge and appreciate the valuable and incredible services provided by him. Dr Bansal has been a key speaker at Faculty Development Programmes organised by various colleges of the University of Delhi Ritu Gupta, Dr Ritu Gupta completed her M.Com from Janki Devi Memorial College, the University of Delhi, in 2004. She obtained a Ph.D. degree in Commerce in 2019. She has also done DOEACC O level from DOEACC Society, Government of India. She also holds a post-graduate diploma in business administration from PTU. In addition, she has presented research papers as a part of coursework at Kumaun University.She has been associated with NCWEB, the University of Delhi, as visiting Lecturer since 2005. She has also been a part of the editorial team of the book Business Statistics for Commerce under the e-Pathshala Post Graduation project of UGC under NMEICT by MHRD, Govt. of India. Dr. Ritu Gupta contributed to the development of e-content. She was a content writer for Principles of Business Finance and Accounting and Project Appraisal and Impact Analysis."
<p>"This book provides a thorough analysis & new insights on basic accounting and interpretation in simple language. This book is specially prepared for non-commerce background students pursuing MBA or equivalent courses.</p><p>The Present Publication is the Reprint 2022 Edition, authored by CA (Dr.) K.M. Bansal & Dr. Ritu Gupta, with the following noteworthy features:</p><p>[Simple, Systematic & Comprehensive Explanation] The subject matter is presented in a simple, systematic method along with a comprehensive explanation[Student-Oriented Book] This book has been developed keeping in mind the following factors:Interaction of the author/teacher with their students in the classroom, Shaped by the authors’/teachers experience of teaching the subject matter at different levels.</p><p>Reactions and responses of students have also been incorporated at different places in the book, [Learning Objectives] that describes the issues that are examined in each chapter, [Theory Supplemented by Illustrative Problems] are given in this book, [Graded Illustrations] are provided at the end of each chapter, [True and False Questions] are also given, covering the entire chapter, [Preparation of Final Accounts of Company as per Ind-AS] based on the following:Formats given in Division II to Schedule III of the Companies Act 2013, MCA Notification regarding amendment in Schedule III of the Companies Act 2013 has been duly incorporated.</p><p>Contents of this book are as follows:Introduction to Accounting, Basic Accounting Terms, Theory Base of Accounting, Double Entry System, Accounting Equation, Journal, Ledger, Trial Balance, Final Accounts (without adjustments), Final Accounts (with adjustments), Depreciation, Final Accounts of Companies"</p><div><br></div>
