Financial accounting / by Sankar Prasad Basu and Monilal Das.

Process of Accounting Data Ledger and journal Sales Purchase and returns of Journal Cash Book, Petty cash Book and Bank reconciliation statement General journal Trial Balance Accrual Basis and Cash basis accounting Recognition of Revenues and expenses Accounting for Inventories Capital and revenue Adjustment entries Reserves and provisions Depreciation accounting Bad debts, provision for bad debts, provision for discount on Debtors and creditors Application of rates Final account and balance sheet Manufacturing accounts Rectification of errors Incomplete record and single entry Final account and balance sheet of Non-profit organization Consignment accounts Sales or return Self balancing and sectional balancing system Insurance claims Partnership accounts -- appropriation of profits Partnership accounts -- admission of a partner Partnership accounts -- change in profit sharing ratio Partnership accounts -- retirement of a partner Partnership accounts -- death of a partner