......................................................................................................................... Contents 1. Introduction to Accounting 2. Accounting Principles and Policies 3. Recording, Posting and Preparation of Trial Balance 4. Banking Transactions and Bank Reconciliation Statement 5. Rectification of Errors 6. Bills of Exchange and Promissory Notes 7. Capital and Revenue 8. Final Accounts 9. Depreciation, Provisions and Reserves 10. Measurement of Business Income 11. Analysis of Changes in Income 12. Accounting for Consignments 13. Accounting for Joint Ventures 14. Account Current and Average Due Date 15. Partnership Accounts – I 16. Partnership Accounts _ II 17. Accounts of Non-trading Concerns 18. Self-Balancing Ledger and Sectional Balancing 19. Single Entry or Accounts from Incomplete Records 20. Royalty Accounts 21. Accounting for Leasing 22. Hire Purchase System and Instalment Purchase System 23. Branch Accounting 24. Departmental Accounts 25. Voyage Accounts 26. Accounting for Packages and Containers 27. Accounting for Goods Sent on Sale or Return Basis 28. Investment Accounts 29. Insolvency Accounts 30. Design of Accounts 31. Stock Exchange Transactions (including Accounts of Brokers) 32. Inventory Valuation 33. Farm Accounting 34. Accounts of Private Individuals, Doctors and Solicitors 35. Accounts of Non-Profit Organisations-Educational Institutions, Students’ Hostels and Hospitals 36. Accounting for Local Self-Government 37. Accounts of Co-operative Societies 38. Contract Accounts 39. Computer Accounting System 40. Government Accounting 41. Insurance Claims 42. Accounting Standards ......................................................................................................................... Author Details S.P. Jain – Department of Commerce Shaheed Singh College, (university of Delhi), Sheikh, Sarai, Phase II K.L. Narang - Formerly Head, Department of Commerce, Government College, Chandigarh & Principal, Government College, Kapurthala (Panjab) ......................................................................................................................... |