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Principles and Practice of Accountancy
Book ID SCS6527
ISBN No. 978-93-5161-147-9
Book Name Principles and Practice of Accountancy
Author/s name/s : Garg V.K.
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Publisher Name Sultan Chand & Sons
Publishing Year 2019
Book Price (Printed) INR 550   
Book Price (Our Price) INR 550   
Book Size 16 × 24
Book Page xiv + 1184
Book Weight 1600 gms.


   Post Review
Book Summary

To the Fourteenth Revised and Enlarged Edition

It gives us great pleasure in introducing the fourteenth edition of Principles and Practice of Accountancy for B.Com course (All India), this book has been throughly revised and enlarged keeping in view the syllabus of B.Com course of all Indian universities.

This book in its new form is very much useful to the students of B.Com (All India), CA (foundation), CMA (foundation), and CS (foundation).

The present edition has been completely revised and enlarged. This has become possible due to the encouraging response of the student's and teachers of the previous editions.

The main intention of this book is to present the subject matter in a easy and understandable manner to the students who have no prior knowledge in the subject of Accountancy to grasp the subject easily without any difficulty.

This book explains the accounting techniques adopted in various forms of business enterprises. It includes the necessary material which provides a sound conceptual base in the accounting theory.

We are sure that this book in its new form with new features will cater to the needs of students of Accountancy.

Any suggestions for further improvement of the book will be appreciated and shall be considered in the next editions.

Wishing you all the very best for your studies and bright future.

Salient Features of the Revised Edition:

The book contains 500 Illustrations, 283 Problems, 157 Theory Questions apart from 87 Test Your Understanding.

  • Revised as per CBCS approved by UGC.
  • Suitable for B Com courses of all Indian Universities and covers the complete course of ‘Financial Accounting’ paper in some Universities.
  • This book is new and useful for CA (Foundation) New Syllabus and CMA (Foundation) & CS (Foundation)
  • 19 years old book written by PL Gupta & VK Gupta
Book Content
Part I – Basics of Financial Accounting
 
1. Introduction
2. Accounting Concepts and Conventions
3. Indian Accounting Standards
4. Accounting Policies and their Disclosure I
 
Part II – Basic Accounting Process 

1. Accounting Equation
2. Double Entry System (Rules of Debit and Credit, Journal & Ledger)
3. Cash Book : Recording of Cash Transation
4. Subsidiary Books (Special Jeournal) : Recording of Non-Cash Transations
5. Bank Reconcellation Statement (BRS)
6. Trial Balance & Rectification of Errors
7. Capital and Revenue, Final Accounts of Trading Concern
8. Depreciation, Reserves  & Provisions
9. Accounts of Non Trading Concerns
 
Part III – Accounting For Special Transactions 

1. Consignment
2. Joint Ventures
3. Inventory Valuation
4. Self Balancing and Sectional Balancing
5. Single Entry System 
6. Average Due Date & Account Current
7. Bill of Exchange (Negotionable Instruments)
 
Part IV – Partnership Accounts 

1. Introduction, Past Adjustment and Guarantee
2. Admission of a Partner
3. Retirement or Death of a Partner
4. Dissolution Accounting – I
5. Dissolution Accounting – II (Sale of Firms)
6. Partnership Account – Amalgamation of Firms
 
Part V – Special Accounting Problems 

1. Hire Purchase Account
2. Installment Purchase Account
3. Lease Accounting
4. Royalty Accounts 
5. Branch Accounts
6. Departmental Accounts
7. Voyage Accounts  
  8. Containers and Packages Accounts 
9. Insolvency Accounts 
10. Investment Accounts
 
Part VI – Comapny Accounts 

1. Introduction of Comapny Accounts 
2. Preparation of Financial Statement
3. Share Capital (Issue, Foreiture and Re-issue of Forfeited Shares)
4. Debentures
 
Part VII – Financial Statement Analysis 

1. Financial Statement Analysis
2. Funds Flow Statement
3. Cash Flow Statement
4. Ratio Analysis
 
Part VIII – Solved Questiom Papers
Solved University Question Papers
 

 

 
 
 
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