Quick Overview

Authored By Gupta R.L., Gupta V.K.

Publisher: Sultan Chand & Sons

Publishing Year: 2013

Size: 24.00 x 16.00

ISBN: 81-8054-980-9

MRP: 550.00

Availability: In Stock

₹550.00 + Add to Cart

“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.

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.
Question Papers.

ISBN13: 978-81-8054-980-9

Weight: 1550.00

Edition: 13th Revised Edition

Language: English

Title Code: 36

Author

Authored By : Gupta R.L., Gupta V.K.
Customer Reviews
  • Rahul Singh 18/5/2020

    Nice Book With Good Contants

  • Anjali 2/12/2020

    Very helpfull book.

  • Padmanabhan A.P. 30/1/2021

    Excellent Book and very useful for students. Comprehensive Book. The book covers all syllabus and recent trends. It is a very good book and helpful for students. The book contains all latest questions and syllabus and all the recent topics have been updated in the book.

Write Your Own Review
Write Your Own Review
 
   
Write Your Own Review