ACCOUNTING MANUAL

(textbook, theory and practice)

About Author

 Professor Armen G. Juguryan graduated Yerevan State Institute of Economy with the major in Accounting and Finance in 1982. He pursued a PhD study in  Moscow State University at the Department of Economics from 1983 to 1985. In May 1986 he defended his dissertation in the field of Managerial Accounting and received a PhD degree. Since 1986 he is teaching Accounting and Audit in Yerevan State Institute of Economy. Professor Armen G. Juguryan also teaches in Armenian Association of Accountant and conducts training of several papers of ACCA.

   He was a visiting scholar in George Mason University and Glasgow Caledonian University. In 2002 he defended his doctorial thesis and had been awarded the Degree of Doctor of Sciences in Economics.  Professor Armen G. Juguryan is the author of 11 textbooks, 4 monographs and about 80 articles and thesis in Accounting, Audit and Economic Analysis. He is a member of editing board of the journal “Economy and Law”. 

Professor Armen G. Juguryan resides in Yerevan, Armenia with his wife and two children. His hobbies include fishing and alpinism.   

  Acknowledgments

  The author highly appreciates assistance for creation textbook to following departments of Armenian universities.

➢ Department of Accounting and Audit, Yerevan State Institute of Economy

➢ Department of Accounting and Audit, Armenian Agriculture Academy

➢ Department of Accounting and Finance, Yerevan State University

The advices and suggestions of faculties of mentioned departments were efficient in development of textbook’s new version.

About 5th edition

 The first edition of “Accounting and audit” textbook was in 2000. Its use in education process reveals the need of textbook’s development. The second edition  of the textbook was related with that. 

In fact, there are also new demand and requirements for republishing the textbook:

1. Complete interpretations in new standards of accounting and audit, which are recently in use in Armenia.

2. Development of new exercises and case studies of accounting and audit.

3. Introduction of textbook in new format which will allow conduct distance learning and have an electronic version.   

I believe that the 3rd edition will enhance the effectiveness of accounting and audit education in universities. 

ACCOUNTING  

(textbook, theory and practice)

C O N T E N T S

How to use textbook
PART I Basis of Accounting
Chapter 1 The Nature of Accounting
Chapter 2 Accounting Methodology
Chapter 3 Accounting of Assets
Chapter 4 Accounting of Equity
Chapter 5 Accounting of  Payables
Chapter 6 Financial  Statements

PART II Financial  Accounting
Chapter 7 The Policy of Accounting
Chapter 8 Interpretations of Accounting Standards

PART III Tax  Accounting
Chapter 9 The Nature of Tax Accounting
Chapter 10 Profit Tax Accounting
Chapter 11 Payroll Accounting
Chapter 12 Property Tax and VAT Accounting
Chapter 13 Tax Planning

PART IV Managerial  Accounting
Chapter 14 The Role of Managerial Accounting
Chapter 15 The Nature of Information for Management
Chapter 16 Classification of Expenses
Chapter 17 Cost Accounting
Chapter 18 Standard Costs Accounting
Chapter 19 Cost Behavior Analyses
Chapter 20 Cash Flow Discount
Chapter 21 Stock Analyses
Chapter 22 Working Capital Analyses
Chapter 23 Business Activity Analyses

PART V Basis  of Auditing
Chapter 24 The Nature of Auditing
Chapter 25 Methodology of Financial Statements Audit
Chapter 26 Interpretations of Armenian Law of Audit
Chapter 27 Interpretations of  Audit Standards

PART VI Basics of Business Activity  Analysing
Chapter 28 Subject and Method of Business Activity  Analyzing
Chapter 29 Traditional Methods of Business Activity  Analyzing
Chapter 30       Mathematical  Methods of Business Activity  Analyzing
Chapter 31       Cost Analyses
Chapter 32       Capital Efficiency Analyses



ACCOUNTING
 Theory and Practice
(5th edition )
YEREVAN 2009