Advanced accounts / by M. C. Shukla, T. S. Grewal and S. C. Gupta

Fundamental principles of accounting Final accounts Bills of exchange and promissory notes Consignments, joint ventures,account current, average due date Self-balancing ledgers Depreciation, reserves and provisions Receipts and payments account, income and expenditure account and balance sheet Single entry or accounts from incomplete records Partnership accounts Dissolution Branch and departmental accounts Hire-purchase, instalments and lease Insurance claims Insolvency accounts Royalties Contract accounts Miscellaneous Introduction-Shares, debentures, etc Final accounts Valuation of goodwill and shares, reorganization and reconstruction of share capital Amalgamation and external reconstruction Holding companies Cash and fund flow statements, cash budget and working capital Accounting ratios Insurance companies Bank Accounts of electricity companies Liquidation Mechanised accounting Criticism of financial statements Inflation accounting Accounting for Human resources of an Organisation and social responsibility