Principles and Practice of Accounting, 5e

CONTENTS

Main Textbook
1. Meaning and Scope of Accounting
2. Accounting Terminology
3. Capital and Revenue Expenditure and Receipts
4. Accounting Principles
5. Accounting Policies
6. Accounting as a Measurement Discipline
7. Accounting Standards
8. Accounting Equation
9. Journalising, Posting and Balancing
10. Subsidiary Books I — Cash Book
11. Subsidiary Books II — Books other than Cash Book
12. Trial Balance
13. Errors and their Rectification
14. Bank Reconciliation Statement
15. Valuation of Inventory
16. Accounting for Depreciation
17. Accounting for Bills of Exchange
18. Goods Sent on Approval or on Sale or Return Basis
19. Accounting for Consignment
20. Average Due Date
21. Account Current
22A. Financial Statements (Without Adjustments)
22B. Financial Statements (With Adjustments)
23. Accounting for Partnership Firms — Fundamentals
24. Reconstitution of Partnership — Change in Profit Sharing Ratio
25. Reconstitution of Partnership — Admission of a Partner
26. Reconstitution of Partnership-Retirement/Death of a Partner
27. Limited Liability Partnership [LLP]
28. Financial Statements of Not-for-Profit Organisations
29. Accounting for Share Capital
30. Issue of Debentures
31. Financial Statements of a Company