Contents: Preface. 1. Single entry system. 2. Sectional balancing system. 3. Self Balancing ledgers. 4. Cash book. 5. Journal. 6. Depreciation and reserves. 7. Comparison of depreciation methods. 8. Reserve and reserve fund. 9. Consignment accounts. 10. Joint Ventures. 11. Hire purchase companies. 12. Accounting entries of hire purchase. 13. Inventory accounting. 14. Investment accounts. 15. Capital accounts of partners. 16. Admission of a partner. 17. Retirement of a partner. 18. Death of a partner. 19. Amalgamation of two or more firms. 20. Dissolution of partnership. 21. Conversion of a partnership into a Limited Company. 22. Average due date. 23. Contract accounts. 24. Income and expenditure account and receipt and payment account. 25. Tabular book keeping. 26. Loose leaf and card ledgers. 27. Manufacturing account. Index.
The book is unique in its features and covering each and every important aspect of subject. The book is a comprehensive text book for the students of B. Com, BBA, M.Com. MBA, CA, ICWA and CS students of our country. The book serves the foregoing objectives:
1. It provides conceptual understanding of the subject in a logical way.
2. It updates the level of knowledge of subject with latest trends.
3. It explains the subject matter in logical sequence.
4. It reflects the latest provisions of companies Act relating to accounts.