This book has been primarily designed to meet the needs of B.Com. First Year, Second Semester students for the Andhra Pradesh State Council of Higher Education (APSCHE). It comprehensively covers the major course, namely, Financial Accounting. This book has been divided into five units, comprising of 9 chapters. The book acquaints the students to acquire conceptual knowledge of financial accounting to impart skills for recording various kinds of business transactions and prepare financial statements. Topics like Introduction to Accounting; Recording of Transactions; Trial Balance and Rectification of Errors; Final Accounts; Computerised Accounting System (CAS); Depreciation; Consignment Accounts and Joint Venture Accounts have been aptly discussed in a lucid manner.
Comprehensive coverage of the syllabus
Written in lucid manner for better understanding of concept
Engaging chapter-end exercises have been provided for practice
UNIT I
Chapter 1: Introduction to Accounting
Chapter 2: Recording of Transactions
Chapter 3: Subsidiary Books
UNIT II
Chapter 4: Trial Balance and Rectification of Errors
Chapter 5: Final Accounts
Chapter 6: Computerised Accounting System (CAS)