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An Introduction to Accountancy, 11/e

An Introduction to Accountancy, 11/e

Vikas Publishing
  • 9789325969025
  • 1270 pages
  • Paperback
  • Book 625.00
  • 2013

This well-known textbook provides students with the knowledge of basic accounting principles and practices in a systematic manner. The unique feature that has made this book popular among students is the simplicity of presentation which enables them to understand the subject and solve practical problems with ease. The main strengths of the book are updated text, plentiful illustrative examples and the end-of-chapter exercises with answers. The wide coverage and user-friendly approach help the book to meet the course content requirements for BCom, BBA, MCom, MCA examinations of different universities and examinations conducted by professional institutions.

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  • Section I: Accounting Principles and Processes
  • Meaning and Scope of Accounting
  • Accounting Principles
  • Basic Accounting Terms
  • JournaliZing Transactions
  • Ledger Posting and Trial Balance
  • Sub-Division of Journal
  • Negotiable Instruments
  • Bank Reconciliation Statement
  • Matching Concept
  • Capital and Revenue
  • Final Accounts
  • Rectification of Errors
  • Depreciation Provisions and Reserves
  • Single Entry System (Final Accounts from Incomplete Records)
  • Section II: Special Accounting Problems
  • Consignment Accounts
  • Joint Venture Accounts
  • Hire Purchase, lease and Installment Purchase Systems
  • Branch Accounts
  • Account Current and Average Due Date
  • Inventory Valuation
  • Section III: Partnership Accounts
  • Fundamentals
  • Reconstitution of Partnership Firms–I (Admission)
  • Reconstitution of Partnership Firms–II (Retirement, Death and Amalgamation)
  • Dissolution of A Partnership Firm
  • Section IV: Company Accounts
  • The Joint Stock Company
  • Shares and Share Capital
  • Debentures
  • Company Final Accounts
  • Acquisition of Business and Profit Prior to Incorporation
  • Internal Reconstruction
  • External Reconstruction, Amalgamation and Absorption
  • Section V: Cost and Management Accounting
  • Management Accounting: Nature and Scope
  • Financial Statements: Analysis and Interpretation
  • Funds Flow Statement
  • Cash Flow Statement