(An) Introduction to accountancy / by S. N. Maheshwari and S. K. Maheshwari

Meaning and scope of accounting Accounting principles Journalising transactions Ledger posting and trial balance Sub-division of journal Negotiable instruments Bank reconciliation statement Matching concept Capital and Revenue Final accounts Rectification of errors Depreciation provisions and reserves Single entry system Special business accounting Consignment accounts Joint ventures accounts Account current and average due date Inventory valuation Hire purchase, lease, and installment purchase system Branch accounts Partnership accounts Fundamentals Reconstitution of partnership firm-admission Reconstitution of partnership firm-Retirement, death and amalgamation Dissolution of partnership firm The Joint stock company Shares and share capital Debentures Company final accounts Acquisition of business and profit prior to incorporation Internal reconstruction External reconstruction, amalgamation and absorption Management accounting: nature and scope Financial statements: analysis and interpretation Fund flow statement Cash flow statement