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Financial Accounting Semester I: MJ-1: For B.Com. Students - NEP 2020 Jharkhand Universities

Financial Accounting Semester I: MJ-1: For B.Com. Students - NEP 2020 Jharkhand Universities

Author : M C Shukla, S C Gupta & T S Grewal

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  • ISBN : 9789358706697
  • Pages : 520
  • Binding : Paperback
  • Language : English
  • Imprint : S Chand Publishing
  • © year : 2025
  • Size : 6.50*9.25

Price : 490.00 392.00

This textbook has been primarily designed to meet the needs of B.Com. First Semester students for Ranchi University and other Universities in Jharkhand under the recommended National Education Policy 2020. It comprehensively covers the major paper, namely, Financial Accounting. This book has been divided into 13 chapters. The book acquaints the students to acquire conceptual knowledge of financial accounting and to impart skills for recording various kinds of business transactions. The students will understand the accounting treatment of depreciation, accounting for hire purchase and instalment purchase system along with the branch accounting. Topics like Accounting Theory and Philosophy, Financial Accounting Standards, Accounting Process, Capital and Revenue Expenditure, Final Accounts, Introduction to Computerised Accounting, Business Income and Revenue Recognition, Financial Statements of Not-for-Profit Organisations (NPO) and Royalty Accounts have been aptly discussed in a lucid manner.

  • Numerous illustrations along with solution have been provided for better understanding of important theoretical concepts
  • Engaging chapter-end exercises have been provided for practice
  • Diagrammatic representations of accounting concepts/procedures have been provided in relevant chapters

  • Accounting Theory and Philosophy
  • Accounting Standards and Accounting Policies
  • Accounting Process
  • Capital and Revenue Expenditure
  • Final Accounts
  • Introduction to Computerised Accounting
  • Business Income and Revenue Recognition
  • Depreciation, Reserves and Provisions
  • Valuation of Inventories
  • Financial Statements of Not for Profit Organisations (NPO)
  • Branch Accounting
  • Hire Purchase, Instalment and Lease
  • Royalty Accounts

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