Financial Accounting

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The account, Stock Investments, is a subsidiary ledger account, a general ledger control account, a long-term liability account or another name for Debt Investments?

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The term investments means these are assets, and by stock I think you mean securities, so I would say this is a general ledger control a/c title. A subsidiary ledger for investments would track all the individual stocks you've invested in, the purchases and the disposals. Investments are assets, not liabilities.

can anybody tell me site or good book name to learn financial accounting like merger & acquisitions, branch accounting, hire & purchase, lease, transfer accounting.

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Financial accountancy (or financial accounting) is the branch of accountancy concerned with the preparation of financial statements for external decision makers, such as stockholders, suppliers, banks and government agencies. The fundamental need for financial accounting is to reduce principal-agent problem by measuring and monitoring agents' performance. The accounting equation (Assets = Liabilities + Owners' Equity) and financial statements are the main topics of financial accounting. A financial accountant must equal assets with liabilities and owner?s equity. The balance sheet (or the statement of financial position) is the financial statement that summarizes the assets, liabilities, and owners? equity of the company. Mergers and Acquisitions - M&A A general term used to refer to the consolidation of companies. A merger is a combination of two companies to form a new company, while an acquisition is the purchase of one company by another with no new company being formed. Investopedia Says: An example of a major merger is the merging of JDS Fitel Inc and Uniphase Corp in 1999 to form JDS Uniphase. An example of a major acquisition is Manulife Financial Corporation's 2004 acquisition of John Hancock Financial Services Inc. The term M&A also refers to the department at financial institutions that deals with mergers and acquisitions. http://www.answers.com/topic/mergers-and- acquisitions?method=22

18.Identify the effect the declaration of a stock dividend has on the par value per share and book value per share. Par Value per ShareBook Value per Share a.IncreaseDecrease b.No effectIncrease c.DecreaseDecrease d.No effectDecrease

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The answer is D. But remember one thing, in "real life" not theory, both stock dividends and stock splits appear to send positive signals to the market about the company and often result in positive stock price REACTIONS.

differnce between cost accounting, financial accounting and management accounting I want minimum 5 points of difference in each field.

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FINANCIAL ACCOUNTING - deals with financial statements of a company - Balance sheet, income statement, statement of retained earnings, cash flow statements - deals with journal entries, general ledgers, trial balance, adjusted trial balane, post closing trial balance - Financial ratios for external purposes e.g creditors, stock holders, government regulators - has ties with stock performance Cost Accounting - Manufacturing - Profit maximization - cost of goods sold minimization - Break even analysis - expense minimization Management accounting; Elements of cost accounting + internal control , human resources, decision making, marketing components