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An Introduction to Accountancy: As per UGC and NEP 2020 (14/e)

An Introduction to Accountancy: As per UGC and NEP 2020 (14/e)

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  • ISBN : 9789359306353
  • Pages : 1392
  • Binding : Paperback
  • Language : English
  • Imprint : Vikas Publishing
  • © year : 2025
  • Size : 6.50*9.25

Price : 950.00 760.00

Does not presuppose knowledge of Accountancy. Makes learning a painless exercise.

Indispensable for students studying Accountancy as a subject for B.Com, BBA, MBA, MCA examinations and those conducted by different professional institutions.

  • Comprehensive coverage of universities accountancy syllabi at undergraduate, post graduate courses and those conducted by professional institutions.
  • Concise chapters, each chapter covering a specific topic for a better grasp over the subject.
  • Presents the subject matter in a manner to provide students total conceptual clarity.

  • Notification of International Financial Reporting Standard 18 (IFRS 18): Presentations and disclosures of financial statements to replace IASI.
  • Enactment and enforcement of the Companies (Amendment) Acts, 2019 & 2020.
  • Introduction of summarised as per division II prescribed proforma for the Presentation of Financial Statements by ISAB Schedule III of the Companies Act 2013.
  • Changes notified by the MCA in August 2019 relating to creation of Debenture Redemption Reserve.
  • Changes notified by the MCA in 2016 and 2018 in Schedule V regarding Managerial Remuneration in case of no or inadequacy of profits.
  • Changes notified by the MCA in 2016 and 2018 in Schedule V regarding Managerial Remuneration in case of no or inadequacy of profits.

 
Section - I: Accounting Principles and Processes
 
1. Meaning and Scope of Accounting
2. Accounting Principles
3. Basic Accounting Terms
4. Journalizing Transactions
5. Ledger Posting and Trial Balance
6. Sub-Division of Journal
7. Negotiable Instruments
8. Bank Reconciliation Statement
9. Matching Concept
10. Capital and Revenue
11. Final Accounts
12. Rectification of Errors
13. Depreciation, Provisions and Reserves
14. Accounts of Non-Profit Making Organizations
15. Single Entry System: (FINAL ACCOUNTS FROM INCOMPLETE RECORDS)
 
Section - II: Special Accounting Problems
 
1. Consignment Accounts
2. Joint Venture Accounts
3. Hire Purchase, Lease and Instalment Purchase Systems
4. Branch Accounts
5. Account Current and Average Due Date
6. Inventory Valuation
 
Section - III: Partnership Accounts
 
1. Fundamentals
2. Reconstitution of Partnership Firms - I (Admission)
3. Reconstitution of Partnership Firms - II (Retirement, Death and Amalgamation)
4. Dissolution of a Partnership Firm
 
Section - IV: Company Accounts
 
1. The Joint Stock Company
2. Shares and Share Capital
3. Debentures
4. Company Financial Statements
5. Acquisition of Business and Profit Prior to Incorporation
6. Internal Reconstruction
7. External Reconstruction, Amalgamation and Absorption
 
Section - V: Cost and Management Accounting
 
1. Management Accounting: Nature and Scope
2. Financial Statements: Analysis and Interpretation
3. Funds Flow Statement
4. Cash Flow Statement
 
Test Questions 5.141  Practical Problems 5.142

B.Com, BBA, MBA, MCA

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