06042nam a2200121Ia 4500 2355 2355 978-8125930914 MAHESHWARI SN ADVANCED ACCOUNTANCY VOL - 1 VIKAS PUBLISHING HOUSE MEANING AND SCOPE OF ACCOUNTING Need for Accounting Development of Accounting Definition and Functions of Accounting Book-keeping and Accounting , Is Accounting a 'Science' or an 'Art' , End-users of Accounting Information , Accounting and other Disciplines, Role of Accountant, Accountant's Services, Branches of Accounting, Difference between Management Accounting and Financial Accounting , Objectives of Accounting , Outsourcing of Accounting Function , ACCOUNTING PRINCIPLES Meaning of Accounting Principles, Accounting Concepts, Accounting Conventions, Accounting Standards and International Accounting Standards Committee,'Board , Accounting Principles and the Institute of Chartered Accountants of India , Applicability of Accounting Standards , Systems of Book-keeping , Systems of Accounting , JOURNALISING TRANSACTIONS Rules of Debit and Credit Compound Journal Entry' Opening Entry LEDGER POSTING AND TRIAL BALANCE Learning Objectives, Ledger, Posting, Trial Balance , SUB-DIVISION OF JOURNAL Learning Objectives, Sub-division of Journal, Cash Journal, Petty Cash Book, Purchases Journal, Sales Journal, Sales Returns Journal, Purchases Returns Journal, NEGOTIABLE INSTRUMENTS Promissory Note, Bill of Exchange, Cheque, Some Important Terms Accounting Entries, Bills Sent for Collection, Accommodation Bills, Bills Receivable and Payable Books, BANK RECONCILIATION STATEMENT Advantages of Keeping a Bank Account, Causes of Difference, Meaning and Objective of Bank Reconciliation Statement, Importance of Bank Reconciliation Statement Technique of Preparing Bank Reconciliation Statement Where Cash Book Balance has to be Adjusted Where Abstracts from the Cash Book and the MATCHING CONCEPT Components of Matching Problems in Matching Period of Recognition Determination of Amount of Expense , Revenue Recognition , CAPITAL AND REVENUE Classification of Income Classification of Expenditure Classification of Receipts FINAL ACCOUNTS Learning Objectives , Trading Account , Profit and Loss Account , Manufacturing Account , Balance Sheet , Adjustment Entries , RECTIFICATION OF ERRORS Classification of Errors Suspense Account , Effect on Profit , Pass Book are Given ACCOUNTING CONCEPT OF INCOME Concept of Income, Realisation Principle and Income Measurement, Accountant's and Economist's Concept of Capital and Income, Accounting Standard , DEPRECIATION PROVISIONS AND RESERVES Learning Objectives, Concept of Depreciation, Causes of Depreciation, Basic Features of Depreciation, Depreciation, Depletion, Amortization, and Dilapidations, Meaning of Depreciation Accounting, Objectives of Providing Depreciation, Methods of Recording Depreciation, Methods for Providing Depreciation, Depreciation of Different Assets, Depreciation on Replacement Cost, Depreciation Policy, Accounting Standard 6 (Revised): Depreciation Accounting, Provisions and Reserves, ADVANCED FINAL ACCOUNTS Treatment of Special Items, SECTIONAL AND SELF-BALANCING SYSTEMS Sectional Balancing System Self-Balancing System Rectification of Errors JOINT VENTURE ACCOUNTS Meaning of Joint Venture Joint Venture and Partnership Accounting Records , ACCOUNT CURRENT AND AVERAGE DUE DATE Account Current Average Due Date INVENTORY VALUATION Meaning of Inventory Objectives of Inventory Valuation Inventory Systems, Methods of Valuation of Inventories, Valuation of Inventory for Balance Sheet Purposes, Accounting Standard, HIRE PURCHASE, LEASE, AND INSTALMENT PURCHASE SYSTEMS Concept of Hire Purchase Legal Provisions Regarding Hire Purchase Contracts Lease Accounting Accounting Standard Instalment Purchase System Difference Between Hire Purchase System and Instalments Purchase Systems After Sale Service BRANCH ACCOUNTS ACCOUNTS OF NON-PROFIT MAKING ORGANISATIONS Receipts and Payments Account Income and Expenditure Account Balance Sheet, Items Peculiar to Non-trading Concerns, Preparation of Income and Expenditure Account and Balance Sheet from Receipts and Payments Account, etc, Preparation of Receipts and Payments Account from Income and Expenditure Account and the Balance Sheet , Preparation of Balance Sheet from Receipts and Payments Account and Income and Expenditure Account, Preparation of Correct Accounts from the Wrong Accounts Given, Accounting for Educational Institutions, Accounting for Professionals, SINGLE ENTRY SYSTEM Special Business Accounting CONSIGNMENT ACCOUNTS Meaning of Consignment Important Terms Accounting Records Book of Consignor Valuation of Unsold Stock Loss of Stock Books of the Consignee DEPARTMENTAL ACCOUNTS Utility of Departmental Accounts Maintenance of Columnar Subsidiary Books, Departmentalisation of Expenses, ROYALTY ACCOUNTS INSURANCE CLAIMS Loss of Stock Loss of Profits or Consequential Loss CONTRACT ACCOUNTS Specific Aspects of Contract Accounting Accounting Standard: INSOLVENCY ACCOUNTS Insolvency Acts Insolvent and Insolvency Insolvency Court Insolvency Procedure INTRODUCTION TO GOVERNMENT ACCOUNTING Objectives of Government Accounting Difference between Government Accounting & Commercial Accounting General Principles of Government Accounting Classification of Government Accounts Form of Government Accounts System of Financial Administration in India Classification of Expenditure in Government Accounts MISCELLANEOUS ACCOUNTS Containers or Packages Accounts Voyage Accounts Investment Accounts Underwriting Accounts Goods on Sale or Return Farm Accounts Partnership Accounts FUNDAMENTALS Meaning of Partnership Essential Characteristics of Partnership Partnership Deed Final Accounts Adjustments after Closing Accounts Fixed and Fluctuating Capitals Goodwill Joint Life Policy Change in Profit Sharing Ratio RECONSTITUTION OF PARTNERSHIP FIRMS MAHESHWARI SK BK 0 0 0 0 MIIMLIB MIIMLIB ACCOUNTING 2019-02-11 595.00 0 657.046 2355 2019-02-11 2019-02-11 BK