Advanced Accounts

Advanced Accounts
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Advanced Accounts

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Publisher: SChand Publications
ISBN: 9788121902786
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Advanced Accounts by M.C Shukla,T.S Grewal & S.C Gupta
Book Summary:

The aim of this work is to present to the reader the whole range of Book Keeping and Accountancy in one volume with precision and system as well as adequate details necessary to make the book one of practical utility.

The book differs from many others already in existence in that it deals in a lucid manner with all modern methods of preparation and presentation of accounts, keeping in view the exacting requirements of several enactments, especially the Companies Act, 1956. The book is replete with illustrations which have been graded with a view to enabling the student to progress along from the easy to the more complex points. To facilitate recapitulation and a better grasp of the subject, a large number of test problems with answers have been given at the end of each chapter. Certain portions of more advanced and complex nature have been marked with asterisks and may be ignored by those who do not wish to go into complexities


Audience of the Book :
The book fully covers the syllabi of all the Indian Universities for the various Commerce Examinations, as also the syllabi of the Intermediate and Final Examinations conducted by the Institute of Chartered Accountants of India
Key Features:

The main features of the book are as follows:

Effective from 1st April, 2011 Schedule VI of the Companies Act has been replaced by a totally new Schedule VI which consists of the new forms of final accounts along with detailed general instunctions for the preparation of final accounts.

The new forms with instructions have been reproduced for the benefit of the readers in chapter 19 of the book. Further in all relevant illustrations and practical problems given in exercises, the final accounts of joint stock companies have been shown in the new forms

Recently, a few changes have also been made in respect of accounts of banks. These changes also have been incorporated in chapter 26 on banks.

Chapter no. 30 (in the old edition) on ‘Critism of Financial Statements’ has been deleted as its contents have become redundant. The book has now only 31 chapters.

Also, in all practical questions and illustrations, dates have been changed to given the problems a contemporary look; wherever found desirable, the amounts have also been changed.

 


Table of Contents:

1 Fundamental Principles Of Accounting

2 Final Accounts

3 Bills Of Exchange And Promissory Notes

4 Consignments, Joint Ventures, Account Current, Average Due Date, Etc,

5 Self-Balancing Ledgers

6 Depreciation, Reserves And Provisions

7 Receipts And Payments Account, Income And Expenditure Account And Balance Sheet

8 Single Entry Or Accounts From Incomplete Record

9 Partnership Accounts

10 Partnership Accounts ( Ii ) Dissolution

11 Branch And Departmental Accounts

12 Hire-Purchase, Instalments And Lease

13 Insurance Claims

14 Insolvency Accounts

15 Royalties

16 Contract Accounts

17 Miscellaneous

Multiple Choice Questions ( Chapterwise )