• Accounting Theory: An Introduction • Accounting Concepts and Conventions • Conceptual Framework of Accounting • Accounting Standards in India (Including IFRS) • Accounting Policies and AS 1 • Measurement of Income • Revenue Recognition • Accounting Cycle (Process) • Depreciation • Inventory • Capital and Revenue Expenditures and Receipts • Financial Statements of Non-Corporate Business Entities • Financial Statements of ';Not-for-Profit' Organisations • Financial Statements from Incomplete Records • Branch Accounts • Accounting for Hire-Purchase, Installment Purchase and Lease Transactions • Accounting for Dissolution of Partnership Firms
• The book is designed on the DIYA (Do It Yourself Approach)
• A workbook—added at the end as an annexure—containing numerical questions with their answers, complements the book to help students self-evaluate themselves
• There are additional Review Questions, Illustrations, True/False Questions and numerical problems with solutions in the main book
• Accounting treatment in the book is in conformity with various laws and accounting standards issued by the Institute of Chartered Accountants of India and prescribed by the Central Government in consultation with the National Advisory Committee on Accounting Standards
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