000			01575nam a2200241 4500
020			_cRs.380.00
040			_aHCCL
041			_aeng
082			_a657.48 _bB299
100			_aBasu, Shankar Prasad
245			_aFinancial accounting _cby Sankar Prasad Basu and Monilal Das.
250			_a12th ed.
260			_aKolkata _bRabindra Library _c2007
300			_a1 v.([14],912p.)
505			_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			_aCOMMERCE
650			_aACCOUNTING
700			_aDas, Monilal
942			_cBK
999			_c4228 _d4228