Contents: Preface. 1. Accounting for commercial enterprises. 2. Accounting methods for hotels. 3. Accounting for professional. 4. Financial statements of hospitals. 5. Branch accounts. 6. Foreign branches. 7. Insolvency accounts. 8. Deficiency account. 9. Accounts of insurance companies. 10. Examples of profit and loss appropriation account. 11. Example of fire and marine accounts. 12. Life insurance. 13. Government system of accounting. 14. The Comptroller and Auditor General of India. 15. General structure of financial administration of India. 16. Accounts of government departments. 17. Classification of receipts and expenditure in government accounts. 18. Annual financial statement of government. 19. Accounts and audit in railways. 20. Inspection and local audit. 21. Audit report of government accounts. 22. Pension accounts. Index.
“This book is ideal for students pursuing B.Com, B.B.A., B.C.A., M.Com., M.B.A. and M.C.A. courses in Indian Universities. This edition will provide a complete comprehensive review of the subject in a highly readable and understandable format. It also focuses on practical applications so as to teach how to deal with accounting and auditing.
The salient features of this book are systematic arrangement and analytical presentation of the subject matter. It also has contemporary approach and comprehensive arrangement of related topics with insight from Indian Universities.”