Modern accountancy
by Amitabha Mukherjee and Mohammed Hanif
- New Delhi Tata Mcgraw-Hill Publishing Company Limited 1992
- xviii, 1110p.
Includes index
Accounting: the language of business Journal and ledger Accounting concepts and conventions The trial balance Cash Book Bank reconciliation statement Subsidiary books of accounts Capital and Revenue expenditure and receipts Bad debt, provision for bad and doubtful debts Depreciation Inventories Bills of exchange Consignments accounts Joint venture accounts Final accounts Rectification of errors Manufacturing account and cost statement Accounting for non-profit organization Average due date and account current Sectional and self-balancing system Single entry system Partnership Appropriation of profit and loss Admission of a partner Retirement of a partner Death of a partner Dissolution of the firm Amalgamation of firms and conversion/sale to a company Company accounts: accounting for issue of shares Issue of bonus and right shares Redemption of preference shares Issue and redemption of debentures Accounts of professional men Accounting for co-operative societies Accounting of local governments-municipalities and panchayats principles Journalising transactions Ledger posting and trial balance Sub-division of journal Negitiable instruments Accounting cycle Final accounts Rectification of errors Bank reconciliation statement Inventory valuation Bills of exchange Capital and revenue expenditure and receipts Accounting for non trading concerns Manufacturing accounting Cost statements Consignment accounts Joint ventures Goods sent on Sale or return basis Average due date & account current self balancing and sectional balancing system Economic and accounting concept of income Depreciation accounting Investment accounts Insurance claims Insolvency accounts Departmental accounting Branch accounting Royalty accounting Hire purchase and installment purchase Computers and accounting Single entry system Miscellaneous accounting Accounting statndards Partnership-1: Appropriation of profit and loss Partnership-2: Admission of a partner Partnership-3: Retirement of a partner Partnership-4: Death of a partner Partnership-5: Dissolution of the firm Partnership-6: Amalgamation of firms and conversion Company accounts Issue of bonus and right shares Redemption of preference shares Issue and redemption of debentures Accounts of professional men Accounts for cooperative societies Accounting of local Govt. - Municipalties and Panchayats