Over the years Advanced Accountancy has emerged as the definitive and comprehensive textbook on accountancy as it completely meets the requirements of students preparing for BCom, MCom, MBA, BBA and professional examinations conducted by different institutions, such as the Institute of Chartered Accountants of India, the Indian Institute of Bankers, the Institute of Company Secretaries of India, and the Institute of Cost Accountants of India.
• Basic features of the 32 Accounting Standards of India issued by the Institute of Chartered Accountants of India and 40 Indian Accounting Standards (Ind AS) notified by the Ministry of Corporate Affairs.
• Updation and convergence of Indian accounting standards with international financial reporting standards.
• Strengthening and updating of the text material in the light of new accounting standards.
• Latest questions and problems from examinations conducted by different professional bodies and universities.
Section-1: Accounting Principles and Processes • Meaning and Scope of Accounting • Accounting Principles • Journalising 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 • Accounting Concept of Income • Depreciation, Provisions and Reserves • Advanced Final Accounts • Sectional and Self-Balancing Systems • Accounts of Non-Profit Making Organizations • Single Entry System,
Section-2: Special Business Accounting • Consignment Accounts • Joint Venture Accounts • Account Current and Average Due Date • Inventory Valuation • Hire Purchase, Lease and Instalment Purchase Systems • Branch Accounts • Departmental Accounts • Royalty Accounts • Insurance Claims • Contract Accounts • Insolvency Accounts • Introduction to Government Accounting • Miscellaneous Accounts,
Section-3: Partnership Accounts • Fundamentals • Reconstitution of Partnership Firms (Admission) • Reconstitution of Partnership Firms-II (Retirement, Death And Amalgamation) • Dissolution of Partnership Firms
• Appendix-I: Guidance Note on Terms Used in Financial Statements
• Appendix-II: Present Value of Rs. 1
•; Appendix-III: Periodic Deposit Which Will Amount to Rs. 1
• Appendix-IV: Present Value of Rs. 1 Received Annually for N Years • Appendix-V: Periodic Payment to Amortize Rs. 1 and Interest
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