Vitiya Lekhakan (Financial Accounting) by Dr. S. K. Singh: SBPD Publications
Jul 2020 · SBPD Publications
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About this ebook
1. Accounting — Meaning and Scope, 2. Accounting Principles : Concepts and Conventions, 3. Double Entry System, 4. Recording of Transactions : Journal, Ledger and Trial Balance, 5. Sub-division of Journal : Subsidiary Books (i) Cash Book (ii) Other Subsidiary Books, 6. Final Accounts-with Adjustments, 7. Accounting Standards, 8. Branch Accounting, 9. Departmental Accounting, 10. Royalty Accounts, 11. Accounting of Non-Trading or Not-for-Profit Organisations/Institutions, 12. Joint Venture Accounts, 13. Consignment Accounts, 14. Investment Accounts, 15. Dissolution of a Partnership Firm-I, 16. Dissolution of a Partnership Firm-2, 17. Dissolution of a Partnership Firm-3, 18. Amalgamation of Partnership Firm, 19. Sale of Partnership Firm/Conversion into Company.
SYLLABUS
Unit I - Concept of Double Entry System, Accounting Concepts and Conventions, Preparation of Journal, Sub-division of Journal, Preparation of Ledger and Trial Balance, Final Accounts with Adjustments.
Unit II - Introduction to Indian Accounting Standards. Detail Study of Accounting Standard-6 and 10, Branch Accounts, Departmental Accounts.
Unit III - Royalty Accounts, Accounting for Non-Profit Making Organisation.
Unit IV - Joint Venture Accounts, Consignment and Investment Accounts.
Unit V - Partnership Accounts—Dissolution with Insolvency of Partner, Amalgama-tion of Partnership Firms, Conversion of Partnership Firm into Joint Stock Company.
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