Accountancy Claas 11th

Accountancy Claas 11th
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Accountancy Claas 11th

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Publisher: Sbpd Publications
ISBN: 9789381865026
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Contents 1. Accounting An Introduction 1 20 1.1 Introduction, 1.2 Evolution and Development of Accounting, 1.3 Meaning and Definitions of Accounting, 1.4 Accounting Cycle, 1.5 Features of Accounting, 1.6 Objectives of Accounting, 1.7 Book-keeping, 1.8 Nature of Accounting, 1.9 Is Accounting a Science or an Art , 1.10 Functions of Accounting, 1.11 Types or Branches of Accounting, 1.12 Advantages of Accounting, 1.13 Limitations of Financial Accounting, 1.14 Accounting As a Source of an Information System, 1.15 Users of Accounting Information and their Needs, 1.16 Qualitative Characteristics or Attributes of Accounting Information, 1.17 Role of Accounting, 1.18 Role of an Accountant in Society, 1.17 Fast Revision Useful Questions 2. Basic Accounting Terms 21 31 A Basic Accounting Terms Prescribed in the Syllabus 2.1 Assets, 2.2 Liabilities, 2.3 Capital, 2.4 Expenses, 2.5 Income, 2.6 Expenditure, 2.7 Revenue, 2.8 Debtor, 2.9 Creditor, 2.10 Goods, 2.11 Cost, 2.12 Stock, 2.13 Purchases, 2.14 Sales, 2.15 Profit, 2.16 Loss, 2.17 Gain, 2.18 Voucher, 2.19 Discount, 2.20 Transaction, 2.21 Drawings, B Other Important Accounting Terms 2.22 Entity, 2.23 Equity, 2.24 Bad Debt, 2.25 Doubtful Debt, 2.26 Solvent, 2.27 Account, 2.28 Debit, 2.29 Credit, 2.30 Entry, 2.31 Books of Accounts 2.32 Receivables, 2.33 Payables, 2.34 Insolvent, 2.35 Net Worth Useful Questions 3. Theory Base of Accounting Accounting Principles 33 46 3.1 Theoretical Base of Accounting, 3.2 Meaning of Accounting Principles, 3.3 Generally Accepted Accounting Principles GAAP , 3.4 Nature of Accounting Principles, 3.5 Need and Importance of Accounting Principles, 3.6 Essential Features of Accounting Principles, 3.7 Accounting Concepts, 3.8 Fast Revision Useful Questions 4. Accounting Standards and IFRS 47 58 4.1 Meaning of Accounting Standard, 4.2 Objectives or Purposes of Accounting Standards, 4.3 Need and Significance of Accounting Standards, 4.4 Nature of Accounting Standards, 4.5 International Accounting Standards, 4.6 Accounting Standards in India, 4.7 Accounting Standards in India At a Glance, 4.8 International Financial Reporting Standards IFRS , 4.9 Fast Revision Useful Questions 5. Process and Bases of Accounting 59 66 5.1 Process of Accounting, 5.2 Bases of Accounting, 5.3 Distinction between Cash Basis and Accrual Basis, 5.4 System of Accounting Mechanism, 5.5 Fast Revision Useful Questions 6. Source Documents and Vouchers 67 78 6.1 Source Documents of Accounting, 6.2 Vouchers, 6.3 Difference between Source Documents and Vouchers, 6.4 Importance or Advantages of Source Documents of Accounting, 6.5 Fast Revision Useful Questions Practical Questions 7. Accounting Equation 79 98 7.1 Meaning of Accounting Equation, 7.2 Importance or Purposes of Accounting Equation, 7.3 Classification of Accounts and Rules for Developing Accounting Equation.
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