Financial Accounting
- 2nd Ed
- New Delhi Tata Mc Graw Hills 2016
- 44.75
This book provides a comprehensive and balanced presentation of various accounting concepts, including the framework for the preparation of financial statements, and the Accounting Standards (AS). It aims to provide the students a thorough knowledge in the techniques of financial accounting.
This new and thoroughly revised edition has been developed with fresh and updated content, in view of the recent changes in Accounting Standards and enactment of the Companies Act, 2013.
Written primarily for undergraduate students pursuing B. Com, it will also be useful for the students aspiring to qualify professional examinations conducted by ICAI, ICSI, ICWAI etc.
1. Introduction to Accounting
2. Double Entry System
3. Accounting Cycle
4. The Trial Balance
5. The Cash Book
6. Bank Reconciliation Statement
7. Accounting Concepts and Conventions
8. Bases of Accounting
9. Inventories
10. Depreciation Accounting
11. Reserve and Provisions
12. Capital and Revenue
13. Revenue Recognition
14. Final Accounts
15. Rectification of Errors
16. Manufacturing Account and Cost Statement
17. Consignment Accounts
18. Joint Venture Accounts
19. Bills of Exchange
20. Average Due Date and Account Current
21. Non-Profit Organisation
22. Incomplete Records
23. Accounting for Sale on Approval
24. Self Balancing Ledger
25. Insurance Claims
26. Profit and Loss Appropriation Account
27. Change in the Profit Sharing Ratio
28. Admission of a Partner
29. Retirement of a Partner
30. Death of a Partner
31. Accounting for Dissolution of the Firm
32. Amalgamation of Firms
33. Conversion of Partnership into a Limited Company