This book Useful for CS Foundation Programme Students.
1. The entire syllabus has been divided into 57 chapters.
2. The whole content has been prepared in bullet form “keeping in mind the MCQ pattern of study”.
3. In each chapter, the topic has been covered in a step by step approach. The text has been explained, where appropriate through illustrations and practical problems. You should go through the chapter carefully ensuring that you understand the topic and then can tackle the exercises.
4. A Question Bank has been included after each chapter as well as
practice questions have been provided in MCQ form.
5. Important Definitions, equations and formulae have been given before
each topic for quick recapitulation.
Part A - Fundamentals of Accounting
1. Theoretical Framework
2. Accounting Process - I (Recording of Transactions)
3. Accounting Process - II (Rectification of Errors)
4. Accounting Process - III (Capital and Revenue Items)
5. Bank Reconciliation Statement
6. Depreciation Accounting
7. Preparation of Final Accounts for Sole Proprietors
8A. Partnership Accounts - Fundamentals
8B. Partnership Accounts - Goodwill
8C. Partnership Accounts - Admission of a Partner
8D. Partnership Accounts - Retirement and Death of a Partner
8E. Partnership Accounts - Dissolution of a Firm
9. Joint Venture and Consignment Account
10A. Introduction to Company Accounts
10B. Introduction to Company Accounts - Issue of Debentures
10C. Introduction to Company Accounts - Redemption of Preference
11. Accounting for Non-Profit Organisation
12. Computerized Accounting Environment
Part – B Fundamentals of Auditing
13. Concept of Auditing
14. Types of Auditing
15. Tools of Auditing
16. Audit and Auditors Under Companies Act, 2013 - Basic Provisions