An Introduction to Accountancy

An Introduction to Accountancy
36% Off

An Introduction to Accountancy

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Publisher: SChand Publications
ISBN: 9789325969025
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An Introduction to Accountancy By S N Maheshwari
Book Summary:

This well-known textbook provides students with the knowledge of basic accounting principles and practices in a systematic manner. The unique feature that has made this book popular among students is the simplicity of presentation which enables them to understand the subject and solve practical problems with ease.

The main strengths of the book are updated text, plentiful illustrative examples and the end-of-chapter exercises with answers. The wide coverage and user-friendly approach help the book to meet the course content requirements for BCom, BBA, MCom, MCA examinations of different universities and examinations conducted by professional institutions.


Audience of the Book :

For BCom, BBA, MCom, MCA and Foundation Examinations of Various Professional Institutions

Key Features:

The main features of the book are as follows:

  1. Updated text in view of new and withdrawn accounting standards and their interpretation.
  2. Formulation of the roadmap for convergence of Indian Accounting Standards to IFRS.
  3. Incorporation of the New Schedule VI in place of Old Schedule VI with appropriate notes, wherever necessary.
  4. Complete overhauling of solutions to all Illustrations and requisite changes in the answers to Practical Problems required due to the substitution of New Schedule VI in place of Old Schedule VI.
  5. Latest questions and problems from examinations conducted by different professional bodies and universities.
Table of Contents:

Section I: Accounting Principles and Processes

  • Meaning and Scope of Accounting
  • Accounting Principles
  • Basic Accounting Terms
  • JournaliZing Transactions
  • Ledger Posting and Trial Balance
  • Sub-Division of Journal
  • Negotiable Instruments
  • Bank Reconciliation Statement
  • Matching Concept
  • Capital and Revenue
  • Final Accounts
  • Rectification of Errors
  • Depreciation Provisions and Reserves
  • Single Entry System (Final Accounts from Incomplete Records)

Section II: Special Accounting Problems

  • Consignment Accounts
  • Joint Venture Accounts
  • Hire Purchase, lease and Installment Purchase Systems
  • Branch Accounts
  • Account Current and Average Due Date
  • Inventory Valuation

Section III: Partnership Accounts

  • Fundamentals
  • Reconstitution of Partnership Firms–I (Admission)
  • Reconstitution of Partnership Firms–II (Retirement,
  • Death and Amalgamation) Dissolution of A Partnership Firm 

Section IV: Company Accounts

  • The Joint Stock Company
  • Shares and Share Capital
  • Debentures
  • Company Final Accounts
  • Acquisition of Business and Profit Prior to Incorporation
  • Internal Reconstruction
  • External Reconstruction, Amalgamation and Absorption 

Section V: Cost and Management Accounting

  • Management Accounting: Nature and Scope
  • Financial Statements: Analysis and Interpretation
  • Funds Flow Statement
  • Cash Flow Statement