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This book has a perfect blend of theory as well as practicals and it has been presented in a manner that helps the readers to learn the concepts through practice and programming.
The Fifth Edition of this popular text is thoroughly revised and updated. Organised into 18 chapters and divided into three broad parts, Part I deals with conceptual clarity of accounting, discussing in detail its objectives, usage along with accounting information as well as the theory base of accounting with accounting standards. It explains the way the transactions are recorded in the main book of the business known as the journal entry where recording and posting is done in different ledger accounts. Trial Balance is prepared to make final accounts after rectification of errors if any and applying appropriate methodology of depreciation. Final accounts for Not for Profit entities along w...
Accounting for Not-for-Profit Organisations and Partnership Firms 1. Accounting for Not-for-Profit Organisations, 2. Accounting for Partnership Firms—Fundamentals, 3. Goodwill : Meaning, Nature, Factors Affecting and Methods of Valuation, 4. Reconstitution of Partnership–change in Profit-Sharing Ratio among the Existing Partners, 5.Admission of a Partner, 6. Retirement of a Partner, 7.Death of a Partner, 8.Dissolution of Partnership Firm Part : B Company Accounts and Financial Statements Analysis 9. Accounting for Share Capital : Issue of Shares, 10. Forfeiture and Re-Issue of Shares, 11. Disclosure or Presentation of Share Capital in Companies Balance Sheet, 12.Issue of Debentures, 13. Redemption of Debentures . Financial Statements of a Company : Balance Sheet and Statement of Profit and Loss, 14.Tools for Financial Statement Analysis : Comparative Statements, 15. Common-Size Statements, 12.Accounting Ratios, 13.Cash Flow Statement
Set includes revised editions of some issues.
This compact and student-friendly book presents the fundamental concepts of accounting. It brilliantly combines two areas of accounting—financial accounting and corporate accounting. While the initial and middle chapters give a clear analysis of financial accounting, the remaining chapters provide a succinct account of corporate accounting. The chapters on financial accounting discuss in detail the concepts of accounting and accounting standards, the process and technique of accounting, source documents and vouchers for recording of transactions. Besides, they deal with the rules of debit and credit, and journal entry and preparation of trial balance as well as errors and their rectificati...
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1. Accounting of Non-Trading or Not-for-Profit Organisations/ Institutions, 2. Depreciation, 3. Valuation of Inventory (Stock), 4. Royalty Accounts, 5. Hire-Purchase System, 6. Instalment Payment System, 7. Branch Accounting, 8. Dissolution of a Partnership Firm-1, 9. Dissolution of a Partnership Firm-2 (Insolvency of a Partner), 10. Dissolution of a Partnership Firm-3 (Gradual Realisation of Assets and Piecemeal Distribution), 11. Sale of Partnership Firm/Conversion into Company.
Description: Intended primarily as a text for the undergraduate students of commerce, this book gives a comprehensive and indepth analysis of the concepts and principles underlying financial accounting. It also introduces the student to the tools and techniques essential for tackling real-life problems. The text discusses in detail final accounts, branch accounting, hire-purchase and instalment sales, partnership accounts, stock valuations, as well as other company accounts. The book would be of considerable help to the readers in preparing financial statements and would equip them with the necessary knowledge in understanding the financial performance and the financial position of an organization and communicate these to its stakeholders. Besides students of commerce, those appearing for various professional examinations such as CA and ICWA foundation courses should find this student-friendly and accessible book extremely useful.
Accounting for Not-for-Profit Organisations and Partnership Firms 1. Accounting for Not-for-Profit Organisations, 2. Accounting for Partnership Firms—Fundamentals, 3. Goodwill : Meaning, Nature, Factors Affecting and Methods of Valuation, 4. Reconstitution of Partnership–change in Profit-Sharing Ratio among the Existing Partners, 5.Admission of a Partner, 6. Retirement of a Partner, 7.Death of a Partner, 8.Dissolution of Partnership Firm Part : B Company Accounts and Financial Statements Analysis 9. Accounting for Share Capital : Issue of Shares, 10. Forfeiture and Re-Issue of Shares, 11. Disclosure or Presentation of Share Capital in Companies Balance Sheet, 12.Issue of Debentures, 13. Redemption of Debentures . Financial Statements of a Company : Balance Sheet and Statement of Profit and Loss, 14.Tools for Financial Statement Analysis : Comparative Statements, 15. Common-Size Statements, 12.Accounting Ratios, 13.Cash Flow Statement