Quick Overview

Authored By

Publisher: Sultan Chand & Sons

Publishing Year: 2019

Size (mm): 240.00 x 160.00

ISBN: 93-5161-147-9

Page nos.: xvi + 1,336

MRP: 695.00

Subject: Accountancy

₹695.00 + 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: 978-93-5161-147-9

Weight: 1550.00

Edition: 14th Revised Edition

Language: English

Title Code: 036


Authored By : Gupta R.L., Gupta VK
Customer Reviews
  • 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.

  • Anjali 2/12/2020

    Very helpfull book.

  • Rahul Singh 18/5/2020

    Nice Book With Good Contants

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