Dr. Gurneet Kaur Suri

  Ø   BOOK ON COMPUTERISED ACCOUNTING : In relation to Financial Accounting, Cost Accounting and Management Accounting. ISBN No. 978-93-80144-13-9. Ø   BOOK ON FINANCIAL APPRAISAL : The lubricants ISBN NO.978-93-94017-10-8 Ø   Research Paper on Gandhi –A Social Reformer. (Book- Mahatma Gandhi as a pioneer of Social Reconstruction( A UGC Project) ISBN No. 978-81922568-6-3. Ø   Research paper on Teachings to the Universe in a journal with ISSN No. 2249-2100 Ø   Research Paper on Investment issues in Emerging markets in Journal with ISSN NO. 22492100 Ø   Research Paper on Financial Appraisal of Lubricant Oil Industry- A case study of one public and one private sector oil companies in India in     Peer Reviewed International Journal with ISSN No. 0972-902 X( June Edition) Ø   Research Paper on Financial Appraisal of Lubricant Oil Industry- A case study of one public and one private sector oil companies in India in ...

    Assets : Items of financial value that the business controls (owns) for the purpose of producing income for the owners. Liabilities : Monies that the business owns to non-owners. Owner's Equity : The theoretical value of the business that would be distributed to the owner after the assets sold and the liabilities paid. Revenue : Payments made to the business by customers for the goods and/or services provided by the business. Expenses : Costs incurred by the business in providing the goods and/or services purchased 

              The financial appraisal is a vital unit to measure the performance of firms. Therefore, financial statements are prepared to serve the objective. “The primary focus of financial reporting is information about an enterprise’s performance provided by measures of earnings and its components. ”   (Ernst & LLP, 2008)               Rrich A. Helfert rightly remarks, “The measurement of business performance is more complex and difficult, since it must deal with the effectiveness with which capital is employed, the efficiency and profitability of operations, and the value and safety of various claims against the business”   (A & Hertfelt, 1997) . The main object of preparing financial statement is to show the result achieved by an enterprise through its operations, the revenues and the actual financial position for the particular period ...