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......................................................................................................................... Description Written in an easy-to-grasp style, this is a complete and dependable companion for self-study students, to gain expertise in the subject of Accounting. Company Accounts • Financial statement, Pre-incorporation profit/loss • Bonus issue, Cash flow statements • Amalgamation and Internal reconstruction Partnership • Final accounts - Admission, retirement and death of a partner Special transactions • Hire purchase • Investment accounts • Insurance claims Accounts from incomplete records Accounts Standards Applicable (AS 1, 2, 3, 6, 7, 9, 10, 13&14) Other Topics • Average due date • Account current • Self - balancing ledgers • Not-for- profit entities • Accounting in Computerise Environment ......................................................................................................................... Contents 1. Hire Purchase and Installment Sale Transactions 2. Accounts from Incomplete Records 3. Issues in Partnership Accounts 4. Company Accounts - Preparation of Financial statement 5. Company Accounts - Cash flow Statement 6. Company Accounts - Profit (Loss) Prior to Incorporation 7. Company Accounts - Accounting for Bonus Issue 8. Company Accounts - Amalgamation 9. Company Accounts - Reconstruction 10. Investment Accounts 11. Insurance Claims for Loss of Stock and Loss of Profits 12. Average Due Date 13. Account Current 14. Self - Balancing Ledgers 15. Financial Statements of Non- for- Profit Organizations 16. Accounting in Computerized Environment 17. Accounting Standards AS 1 : Disclosure of Accounting Policies AS 2 (R) : Valuation of Inventories AS 3 (R) : Cash Flow Statements AS 6 (R) : Depreciation Accounting AS 7 (R) : Construction Contracts AS 9 : Revenue Recognition AS 10 : Accounting for Fixed Assets AS 13: Accounting for Investments AS 14: Accounting for Amalgamations Paper Examination questions Appendix : Solved Exam Paper - May 2011 ........................................................................................................................
