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  <titleInfo>
    <title>PRINCIPLES AND PRACTICE OF ACCOUNTANCY</title>
  </titleInfo>
  <name type="personal">
    <namePart>GUPTA  RL GUPTA  VK</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <publisher>SULTAN CHAND &amp; SONS</publisher>
    <dateIssued>2019</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <physicalDescription>
    <extent>VIII.40</extent>
  </physicalDescription>
  <subject>
    <topic>- Special Accounting Problems. Hire Purchase Account. Installment Purchase Account. Lease Accounting. Royalty Accounts. Branch Accounts. Departmental Accounts. Voyage Accounts. Containers and Packages Accounts. Insolvency Accounts). Investment Accounts  . Company Accounts  . Introduction of Company Accounts. Preparation of Financial Statement. Share Capital (Issue, Forfeiture and Re-issue of Forfeited Shares) • Debentures  . Financial Statement Analysis  . Financial Statement Analysis. Funds Flow Statement. Cash Flow Statement ▪ Ratio Analysis  . - Solved Questions Papers  Solved University Question Papers . Basics of Financial Accounting  Accounting Concepts and Conventions . Indian Accounting Standards . Accounting Policies and their Disclosure I  — Basic Accounting Process .Accounting Equation. Double Entry System (Rules of Debit and Credit, Journal &amp; Ledger) . Cash Book: Recording of Cash Transaction. Subsidiary Books (Special Journal) : Recording of Non-Cash Transactions . Bank Reconciliation Statement (BRS) . Trial Balance &amp; Rectification of Errors. Capital and Revenue, Final Accounts of Trading Concern I]   Accounting for Special Transactions  Consignment Joint Ventures Inventory Valuation. Self-Balancing and Sectional Balancing Single Entry System Average due Date &amp; Account Current -. Bill of exchange (Negotiable Instruments)  — Partnership Accounts. Introduction, Past Adjustment and Guarantee. Admission of a Partner. Retirement or Death of a Partner. Dissolution Accounting. . Dissolution Accounting. (Sale of Firms) . Partnership Account — Amalgamation of Firms</topic>
  </subject>
  <classification authority="ddc">657.046</classification>
  <identifier type="isbn">978-9351611479</identifier>
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