Price : 525.00 420.00
The present textbook provides students with the knowledge of basic accounting principles and practices in a systematic manner. The unique feature of the book is the simplicity of subject matter presentation which will enable students to exhaustively understand the subject and solve practical problems with ease. The main strengths of the book are updated text, plentiful illustrative examples and the end-of-chapter exercises with short answers. The book covers the course content requirements for B.Com examination as per National Education Policy (NEP) 2020 to be conducted at all universities across Uttar Pradesh.
• Comprehensive coverage of the course curriculum requirement of B.Com examination in the paper Financial Accounting as per NEP 2020 across all universities in Uttar Pradesh.
• Concise chapters-each chapter covering a specific topic for better grasp over the subject.
• Presents the subject matter in such a manner so that students have total conceptual clarity.
• Development of remembering, understanding, application, thinking and evaluation skills of students through a variety of questions and problems as per B.Com curriculum requirements.
• A separate section on "Computerised Accounting" which will enable the students to understand the relevant concepts and their application in the process of computerised accounting.
UNIT I
1. Meaning and Scope of Accounting
2. Accounting Principles
3. Journalizing Transactions
4. Ledger Posting and Trial Balance
5. Final Accounts
UNIT II
6. Accounting Concept of Income
7. Royalty Accounts
8. Hire Purchase and Instalment Purchase Systems
UNIT III
9. Departmental Accounts
10. Branch Accounts
UNIT IV
11. Insolvency Accounts
12. Voyage Accounts
APPENDIX: COMPUTERISED ACCOUNTING
13. Computers and Accounting: An Introduction
14. Accounting in a Computerised Environment
15. Accounting and Database System
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