Fundamentals of accounting for CPT / by P. Mohana Rao

Includes appendix, references and index.

Meaning and scope od accounting Accounting concepts, principles and conventions Accounting standards - concepts, objectives and benefits Accounting policies- general view Accounting as a measurement discipline - valuation principles, accounting estimates Basic accounting procedures -- journal entries Ledgers Trial Balance Subsidiary Books Cash Book Capital and revenue expenditure and receipts - a view Contingent assets and contingent liabilities Rectification of errors Bank reconciliation statement Inventories Depreciation accounting Preparation of final accounts of sole proprietors Final accounts of manufacturing entities Accounting for consignment Joint ventures Bills of exchange and promissory notes Sale of goods on approval or return basis Introduction to partnership accounts Treatment of goodwill in partnership accounts Admission of new partner Retirement of a partner Death of partner Company accounts Redemption of preference shares Issue of debentures