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Fundamentals of Accounting for CPT (Record no. 75021)

MARC details
000 -LEADER
fixed length control field 02927nam a22001697a 4500
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
ISBN 9788120345904
082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER
Classification number 657 M7255 F
Item number 103750
100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Mohana Rao P
245 ## - TITLE STATEMENT
Title Fundamentals of Accounting for CPT
250 ## - EDITION STATEMENT
Edition statement 1st ed
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication New Delhi
Name of publisher P H I
Date of publication 2012
300 ## - PHYSICAL DESCRIPTION
Number of Pages 585
500 ## - GENERAL NOTE
General note This book develops conceptual understanding of the fundamentals of financial accounting which play a crucial role in laying the foundation of commerce and accountancy courses in general and CPT in particular. Dexterously organized to suit the requirements of CPT aspirants, the text presents a step by step analysis of the basic concepts of accountancy in a comprehensive but in an easy-to-grasp manner.<br/><br/>The text begins with discussing the meaning and scope of accounting and moves on by elaborating on different accounting standards, policies and the procedures followed in accounting. It also discusses ledger, trial balance, cash book and bills of exchange or promissory notes in the subsequent chapters. Apart from discussing the various types of accounts, such as partnership accounts and company accounts, this text explains debentures and inventories in a simple and lucid style.<br/><br/>Specifically meant for the prospective examinees of the Common Proficiency Test (CPT), conducted by the Institute of Chartered Accountants of India (ICAI), this text should also prove valuable to undergraduate students of commerce and management.<br/><br/>SALIENT FEATURES<br/><br/>Provides bird’s eye view in each chapter for a quick understanding of the concept<br/><br/>Includes keywords and summary at the end of each chapter<br/><br/>Incorporates Multiple Choice Questions with their answers useful for CPT<br/><br/>Provides model test papers, objective type questions and subject in nutshell in Appendices.
505 ## - FORMATTED CONTENTS NOTE
Formatted contents note Preface<br/>1. Meaning and Scope of Accounting <br/>2. Accounting Concepts, Principles and Conventions<br/>3. Accounting Standards: Concepts, Objectives and Benefits<br/>4. Accounting Policies<br/>5. Accounting as a Measurement Discipline: Valuation Principles, Accounting Estimates.<br/>6. Basic Accounting Procedures<br/>7. Ledgers<br/>8. Trial Balance<br/>9. Subsidiary Books<br/>10. Cash Book<br/>11. Capital and Revenue Expenditures and Receipts<br/>12. Contingent Assets and Contingent Liabilities<br/>13. Rectification of Errors<br/>14. Bank Reconciliation Statement<br/>15. Inventories<br/>16. Depreciation Accounting<br/>17. Final Accounts of Non-manufacturing Entities<br/>18. Final Accounts of Manufacturing Entities<br/>19. Consignment<br/>20. Joint Ventures<br/>21. Bill of Exchange and Promissory Notes<br/>22. Sale of Goods on Approval or Return Basis<br/>23. Introduction to Partnership Accounts<br/>24. Treatment of Goodwill in Partnership Accounts<br/>25. Admission of New Partner<br/>26. Retirement of a Partner<br/>27. Death of Partner<br/>28. Introduction to Company Accounts<br/>29. Redemption of Preference Shares<br/>30. Issue of Debentures<br/>Index<br/><br/><br/>
650 ## - SUBJECT ADDED ENTRY -- TOPICAL TERM
Topical Term Accounting
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Books
Holdings
Withdrawn status Lost status Damaged status Not for loan Home library Current library Shelving location Date acquired Purchase price Total Checkouts Full call number Barcode Date last seen Koha item type
        Prajna Pratishthanam Library Prajna Pratishthanam Library Management 06/07/2018 450.00 6 657 M7255 F 103750 103750 29/11/2024 Books
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