Underlying the discussion of accounting as an information system is the important question of the field of knowledge to which accounting information refers. This raises issues about the nature and significance of accounting theory and the relationship between accounting theory and accounting practice. However, we are coming to the end of a long and difficult book which covers all the elementary and intermediate accounting needed by students of this subject. The future scope of accounting should embrace solutions to these and other problems and controversial issues. Nevertheless, the new scope of financial accounting requires a more extensive disclosure of information by business entities, because a greater variety of information is deemed relevant for economic decision making. Therefore, the purpose of this book is to consider various problems with a view to establishing the role of advanced accountancy.

Health of people is the natural wealth of a nation. It is an inseparable element in the development process of a nation. It should be a national objective to attain the highest possible standard of health as good health is the basic foundation for the promotion of creativeness, self-discipline, self-confidence, and dynamism in people which are necessary to increase the productive capacity of a nation. It is essential that each and every citizen should be concerned with health problems and they should not resort to life styles that will damage their health but should contribute significantly in preventing the diseases and solving the health problems. The National Health Policy and Administration should have pre-determined plans to take this message to the people everywhere and to bring them close to Health programmes. As is obvious from the name of the title, this book is intended to provide encyclopaedic information on all aspects of Health Administration.

In the yore days hospitals were set up primarily as charity institutions for poor and weaker sections of society-the only function of which was the care of the sick and the poor. Today, a hospital is a place for diagnosing and treatment of human ills and restoration of health and well-being of those temporarily deprives of these. A large number of professional and technically skilled people apply their knowledge and skill with the help of complicated equipment and appliances to produce quality care for patients. The function of a hospital is to promote the health of the community, which it serves. Hospital Management contains useful informative material, derived from different authoritative sources like research abstracts, articles, news items, monographs etc., encompassing diverse issues and aspects of hospital management.

Sociology is the youngest of all social sciences, Rural sociology is an important branch of sociology-as a major part of population in most of the countries is rural. The present encyclopaedia, which is substantially based on authoritative writings of eminent sociologists in the field is a veritable mine of information. Volume wise organization of the encyclopaedia is; Rural Sociology; An Introduction; Social Stratification in Rural Society; Rural Industrial Sociology; Transformation of Rural Society; and Social Inequalities in Rural Areas.