Financial accounting : a dynamic approach / by Birendra Krishna Banerjee

Includes index.

ACCOUNTING CYCLE AND DOUBLE ENTRY SYSTEM OF BOOK KEEPING, SUBSIDIARY BOOKS, BANK RECONCILIATION STATEMENT, BUSINESS INCOME MEASUREMENT AND ANALYSIS OF REVENUE AND EXPENSES, CAPITAL AND REVENUE, DEPRECIATION ACCOUNTING, RESERVES AND PROVISIONS, INVENTORY VALUATION, JOURNAL PROPER, FINAL ACCOUNTS WITH MANUFACTURING ACCOUNT, FINAL ACCOUNTS OF NON-TRADING CONCERN, BILL OF EXCHANGE, AVERAGE DUE DATE AND ACCOUNT CURRENT, SELF-BALANCING AND SECTIONAL BALANCING SYSTEM, CONSIGNMENT ACCOUNTING, JOINT VENTURE, FINAL ACCOUNTS OF INCOMPLETE RECORDS, BRANCH ACCOUNTING, HIRE-PURCHASE SYSTEM AND INSTALMENT PAYMENT SYSTEM, ACCOUNTING FOR GOODS SENT ON "SALE OR RETURN'' BASIS, PARTNERSHIP ACCOUNTS, CORPORATE ACCOUNTING.