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Finance

The Accounting World
February 06
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Articles
   
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Mergers and Acquisitions: An Accounting Perspective
50
Merger and Acquisition Accounting
50
Human Resource Accounting
50
Human Resource Accounting: Valuation Methods
50
Traces of Creative Accounting Practices
50
Activity-based Costing in Indian Industries
50
Forensic Accounting in Indian Banks
50
Earnings Management: Big Bath and Restructuring Method A Case of Essar Steel Ltd.
50
Concept of Environmental Accounting and Practice in India
50
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SPECIAL ISSUE

Mergers and Acquisitions: An Accounting Perspective

- - A Satish

From an accounting perspective, mergers and acquisitions have to be reported in a consistent and comparable manner, and sufficient information should be provided to enable financial statement users to predict the future performance and forecast cash flows of the combined entity.

© 2006 IUP . All Rights Reserved

Article Price : Rs.50

SPECIAL ISSUE

Merger and Acquisition Accounting

- - Punita Ahuja

The article focuses on creating sustainable competitive advantage for the firm, where mergers and acquisitions are strategic decisions leading to the maximization of a companys growth in the global market.

© 2006 IUP . All Rights Reserved

Article Price : Rs.50

SPECIAL ISSUE

Human Resource Accounting

- - Punith Cariappa

This article traces out the evaluation of Human Resource Accounting (HRA) in India. The author has focused on its objectives and importance in Indian industries.

© 2006 IUP . All Rights Reserved

Article Price : Rs.50

SPECIAL ISSUE

Human Resource Accounting: Valuation Methods

- - JK Nandi

Though Human Resource Accounting (HRA) plays an important role in picking up the overall value of an organization, unfortunately, a majority of the Indian organizations are neglecting this issue. If HRA is also considered as one of the individual valuation elements which deserve more importance and consideration, the value of the organization will be more than what is depicted by the traditional financial statement. This article aims to make readers aware of the details of various methods of valuation of Human Resources (HR).

© 2006 IUP . All Rights Reserved.

Article Price : Rs.50

SPECIAL ISSUE

Traces of Creative Accounting Practices

- - Lingisetti Venu

Its high time that creative accounting practices were curbed and their root causes traced. The factors related to accounting practices mentioned in this article have a lasting impact irrespective of time and place.

© 2006 IUP . All Rights Reserved

Article Price : Rs.50

SPECIAL ISSUE

Activity-based Costing in Indian Industries

- - M Suresh Babu and G Purushothamachari

This article shows how Indian companies can smoothly switch from a traditional costing system to an Activity-based Costing (ABC) system at low risk and with minimal investment. It also provides the conceptual framework of ABC. It also discusses the implementation of ABC in Indian industries with the help of a case study.

© 2006 IUP . All Rights Reserved

Article Price : Rs.50

SPECIAL ISSUE

Forensic Accounting in Indian Banks

- - TR Shastri

Banks in India have their own internal machinery to detect and investigate fraudulent transactions, though this is not formally called as forensic accounting. While there are RBI guidelines to ensure uniformity in reporting, there are no standard industry guidelines to ensure quality in forensic accounting either in banks or in the financial service industry.

© 2006 IUP . All Rights Reserved.

Article Price : Rs.50

SPECIAL ISSUE

Earnings Management: Big Bath and Restructuring Method A Case of Essar Steel Ltd.

- - Kiran B, Lata M Chakravarthy

This case discusses the concept of Earnings Management from the big bath and restructuring method perspective. It analyzes how the management of Essar steel Ltd., used Corporate Debt Restructuring as a tool for increasing promoters interest in the company. It narrates the process of restructuring in detail over the period of four financial years and how Essar Steel promoters were able to increase their stake in the company.

© 2006 IUP . All Rights Reserved.

Article Price : Rs.50

SPECIAL ISSUE

Concept of Environmental Accounting and Practice in India

- - Mukesh Chauhan

Developing countries like India are facing the problem of protecting the environment, and promoting economic development simultaneously. A trade-off between environmental protection and development is required. For this purpose, environmental accounting is required to measure the impact on the environment caused by the economic activities of the corporate sector. Environmental accounting can either be in descriptive or quantative manner or both. A standard system of this type of accounting is still in process. In the Indian context, the corporate sector is not very enthusiastic in this regard. Wherever they are bound to fulfill the legal requirement as per the applicable Law/Act, they do so to avoid any litigation. Otherwise, the corporate sector is not serious enough towards environmental protection; therefore, it is quite obvious that they are not interested in environmental accounting. Now, some corporate units have been describing some cost and benefit figures related to environmental impact in their directors report. Some sincere efforts, both at the government and corporate level, are required to develop environmental accounting in the national interest at large. Although it is true that this type of accounting cannot be developed like financial accounting due to its own limitations, it can be developed up to a remarkable level, which will fulfill the need of economic development with environmental safety. This article is an attempt to describe the concept of environmental accounting and practice in India along with suggestions to develop it.

© 2006 IUP . All Rights Reserved

Article Price : Rs.50
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Automated Teller Machines (ATMs): The Changing Face of Banking in India

Bank Management
Information and communication technology has changed the way in which banks provide services to its customers. These days the customers are able to perform their routine banking transactions without even entering the bank premises. ATM is one such development in recent years, which provides remote banking services all over the world, including India. This paper analyzes the development of this self-service banking in India based on the secondary data.

The Information and Communication Technology (ICT) is playing a very important role in the progress and advancement in almost all walks of life. The deregulated environment has provided an opportunity to restructure the means and methods of delivery of services in many areas, including the banking sector. The ICT has been a focused issue in the past two decades in Indian banking. In fact, ICTs are enabling the banks to change the way in which they are functioning. Improved customer service has become very important for the very survival and growth of banking sector in the reforms era. The technological advancements, deregulations, and intense competition due to the entry of private sector and foreign banks have altered the face of banking from one of mere intermediation to one of provider of quick, efficient and customer-friendly services. With the introduction and adoption of ICT in the banking sector, the customers are fast moving away from the traditional branch banking system to the convenient and comfort of virtual banking. The most important virtual banking services are phone banking, mobile banking, Internet banking and ATM banking. These electronic channels have enhanced the delivery of banking services accurately and efficiently to the customers. The ATMs are an important part of a bank’s alternative channel to reach the customers, to showcase products and services and to create brand awareness. This is reflected in the increase in the number of ATMs all over the world. ATM is one of the most widely used remote banking services all over the world, including India. This paper analyzes the growth of ATMs of different bank groups in India.
International Scenario

If ATMs are largely available over geographically dispersed areas, the benefit from using an ATM will increase as customers will be able to access their bank accounts from any geographic location. This would imply that the value of an ATM network increases with the number of available ATM locations, and the value of a bank network to a customer will be determined in part by the final network size of the banking system. The statistical information on the growth of branches and ATM network in select countries.

Indian Scenario

The financial services industry in India has witnessed a phenomenal growth, diversification and specialization since the initiation of financial sector reforms in 1991. Greater customer orientation is the only way to retain customer loyalty and withstand competition in the liberalized world. In a market-driven strategy of development, customer preference is of paramount importance in any economy. Gone are the days when customers used to come to the doorsteps of banks. Now the banks are required to chase the customers; only those banks which are customercentric and extremely focused on the needs of their clients can succeed in their business today.

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