Financial accounting / by Amitabha Mukherjee and Mohammed Hanif

Includes index

Introduction to accounting Accounting cycle, journal and ledger Trial balance Cash Book Bank reconciliation statement Subsidiary books of account Sales or return Bad debts, provision for bad and doubtful debts Accounting for fixed assets and depreciation Inventories, Bills of exchange Consignment accounts Joint venture accounts Reserves and provisions Cash and accrual basis of accounting Final accounts Rectification of errors Manufacturing account and cost statement , Non-profit organization, Average Due date Self balancing ledger , Single entry system Partnership: Appropriation of Profit and Loss Admission of partner Retirement of partner Death of a partner Change in the Profit sharing ratio Dissolution of the firm Amalgamation of firms Departmental accounts Branch accounting Hire Purchase Accounts Lease accounting Insurance claims Farm accounting Indian Government accounting Insolvency accounts Voyage accounts Royalty accounts Packages and Containers