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Principles & Practice of Accountancy
Book ID SCS327
ISBN No. 978-81-8054-980-9
Book Name Principles & Practice of Accountancy
Author/s name/s : Gupta R.L.
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Publisher Name Sultan Chand & Sons
Publishing Year 2013
Book Price (Printed) INR 500   
Book Price (Our Price) INR 500   
Book Size 16 x 24 cm.
Book Page xvi + 1254
Book Weight 1550 gms.


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Book Summary

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“Principles and Practice of Accountancy” is designed to meet the needs of students of B.Com. Course without Accountancy background.

Special Features

  • It is the first introductory text to present accounting in the most understandable manner through the application of accounting equation and according to the modern approach through the use of diagrams.
  • Difficult concepts have been explained in a simple manner.
  • Modern developments in the field of accounting have been duly incorporated at relevant places.
Book Content

Part One : Basic of Financial Accounting

Accounting : Introduction

Accounting Concepts

Basic Accounting Process

Unit I : Accounting Equation

Unit II : Rules of Debit and Credit—Journal & Ledger

Unit III : Recording of Cash Transactions

Unit IV : Recording of Non-cash Transactions

Bank Reconciliation Statement

Trial Balance and Rectification of Errors

Capital & Revenue Items and Final Accounts

Depreciation, Reserves and Provisions

Receipts and Payments Account & Income and Expenditure Account

Consignment Accounts

Joint Venture Accounts

Average Due Date and Account Current

Bills of Exchange and Promissory Notes

Accounts from Incomplete Records

Single Entry System

 

Part Two : Partnership Account

Introduction and special Aspects

Admission of a Partner

Retirement or Death of a Partner

Dissolution

Dissolution : Picemeal Distribution

Amalgamation & Sale of Firms.

 

Part Three : Special Accounting Problems

Hire Purchase Accounts

Instalment-Purchase Accounts

Lease Accounting

Branch Accounting.

 

Part Four : Company Accounts

Unit I—Share Capital

Unit II—Redeemable Preference Shares

Unit III—Debentures

Company Final Accounts

Amalgamation, Absorption, Internal And External

Reconstruction.

 

Part Five : Analysis of Financial Statements

Analysis of Financial Statements

Ratio Analysis

Cash Flow Statement.

 

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