Financial accounting / by Sankar Prasad Basu and Monilal Das

Process of Accounting Data Ledger and journal Sales Purchase and returns Journal Cash Book, Petty cash Book and Bank reconciliation statement General journal Trial Balance Accounting for inventory Capital and revenue transactions Adjusting entries Provisions and reserves Depreciation Bad debts, provisions for bad debts, Provisions for discount on debtors and creditors Application of rates Final accounts and balance sheet Accrual Basis and Cash basis accounting Recognition of Revenues and expenses Accounting for Inventories Capital and revenue Adjustment entries Reserves and provisions and reserve depreciation 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 -- branch accounts hire purchase and instalment payment hire purchase and instalment payment system accounting for lease insurance claims self balancing and sectional balancing sydstem introductipon to accounting theory