000			01601nam a2200229 4500
040			_aHCCL
041			_aeng
082			_a657.48 _bB29
100	1		_4aut _aBasu, Shankar Prasad
245			_aFinancial accounting _cby Sankar Prasad Basu and Monilal Das.
250			_a15th rev enl. ed.
260			_aKolkata _bRabindra Library _c2015.
300			_a1 v.([14],912p.)
505	0		_aProcess of Accounting Data Ledger and journal Sales Purchase and returns of Journal Cash Book, Petty cash Book and Bank reconciliation statement General journal Trial Balance Accrual Basis and Cash basis accounting Recognition of Revenues and expenses Accounting for Inventories Capital and revenue Adjustment entries Reserves and provisions Depreciation accounting Bad debts, provision for bad debts, provision for discount on Debtors and creditors Application of rates Final account and balance sheet Manufacturing accounts Rectification of errors Incomplete record and single entry Final account and balance sheet of Non-profit organization Consignment accounts Sales or return Self balancing and sectional balancing system Insurance claims Partnership accounts -- appropriation of profits Partnership accounts -- admission of a partner Partnership accounts -- change in profit sharing ratio Partnership accounts -- retirement of a partner Partnership accounts -- death of a partner
650			_aManagement _xAccounting _xFinancial accounting
650			_aCommerce
700			_aDas, Monilal
942			_cBK _2ddc
999			_c103 _d103