An Introduction to Accountancy

An Introduction to Accountancy

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  • ISBN : 9789352718603
  • Pages : 1384
  • Binding : Paperback
  • Language : English
  • Imprint : Vikas Publishing
  • © year : 2018
  • Size : 6.75 X 9.5

Price : 950.00 760.00

This well-known textbook provides students with the knowledge of basic accounting principles and practices in a systematic manner. The unique feature that has made this book popular among students is the simplicity of presentation which enables students to understand the subject and solve practical problems with ease. The main strengths of the book are the plentiful illustrative examples and the end-of-chapter exercise with answers.  The wide coverage and user-friendly approach has made the book meet comprehensively the requirements of students studying Accountancy as a subject at BCom, BBA, MBA, MCA examinations and those conducted by different professional institutions.

• Updated provision regarding ASs, IFRSs and Ind ASs.
• Phased implementation of Ind ASs by the concerned authorities to bring at par Indian Financial Reporting System with Global Financial Reporting System.
• Strengthening and updating of the text material in several chapters keeping in view the course content requirements.
• "Schedule III" as per the Companies Act 2013, with all details in the chapter Company Financial Statements.
• Appropriate revision and updation of the Text in view of the enactment of The Companies Act, 2013 as amended by The Companies (Amendment) Acts, 2015 and 2017.
• Incorporation of the basic features of Ind AS 1: Presentation of Financial Statements and Ind AS 103: Business Combinations in appropriate chapters of the book. 
• A new chapter on Accounts of Non-profit Making Organizations.

Section-1: Accounting Principles and Processes:
1. Meaning and Scope of Accounting, 2. Accounting Principles, 3. Basic Accounting Terms, 4. Journalising 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

Section-2: 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-3: Partnership Accounts:
1. Fundamentals, 2. Reconstitution of Partnership Firms (Admission), 3. Reconstitution of Partnership Firms-II (Retirement, Death and Amalgamation), 4. Dissolution of Partnership Firms,

Section-4: 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-5: Cost and Management Accounting:
1. Management Accounting: Nature and Scope, 2. Financial Statements: Analysis and Interpretation, 3. Funds Flow Statement, 4. Cash Flow Statement

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