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TRANSCRIPT
ContentsPage
Preface to Sixth Edition I-5
Acknowledgement I-7
Syllabus I-13
Chapter 1u Accounting SyStem 1
Chapter 2u FinAnciAl Accounting PrinciPleS 22
Chapter 3u Accounting StAndArdS And iFrS 41
Chapter 4u Accounting ProceSS : JournAl And ledger 63
Chapter 5u Accounting ProceSS : SubSidiAry bookS, ledger And triAl
bAlAnce 100
Chapter 6u meASurement oF buSineSS income And revenue recognition 152
Chapter 7u dePreciAtion Accounting 167
Chapter 8u inventory vAluAtion 246
Chapter 9u cAPitAl And revenue exPenditureS And receiPtS 299
Chapter 10u FinancialStatementSoFnon-corporateBuSineSSentitieS 313
Chapter 11u FinancialStatementSoFnot-For-proFitorganiSationS 433
I-11
VOLUME 1
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Chapter 12u FinancialStatementSFromincompleterecordS(Singleentry
SyStem) 540
Chapter 13u Accounting For Hire PurcHASe And inStAlment SyStemS 599
Chapter 14u concePtS oF oPerAting And FinAnce leASe 701
Chapter 15u Accounting For inlAnd brAncHeS 708
Chapter 16u Accounting For diSSolution oF PArtnerSHiP FirmS 829
Chapter 17u comPuterized Accounting SyStem 950
Chapter 18u cHAnge oF metHod oF dePreciAtion witH retroSPective eFFect
(aSperaS-6) 1022
I-12 conTEnTs
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Chapter 1u Objective QuestiOns with Answers 1
Chapter 2u AccOunting PrOcess : jOurnAl And ledger 14
Chapter 3u AccOunting PrOcess : subsidiAry bOOks, ledger And triAl
bAlAnce 18
Chapter 4u dePreciAtiOn AccOunting 22
Chapter 5u inventOry vAluAtiOn 29
Chapter 6u FinancialStatementSoFnon-corporateBuSineSSentitieS 37
Chapter 7u FinancialStatementSoFnot-For-proFitorganiSationS 59
Chapter 8u FinancialStatementSFromincompleterecordS(Single
entrySyStem) 80
Chapter 9u AccOunting fOr hire PurchAse And instAlment systems 96
Chapter 10u AccOunting fOr inlAnd brAnches 109
Chapter 11u AccOunting fOr dissOlutiOn Of PArtnershiP firms 133
Contents
I-5
VOLUME 2
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Chapter 12u cOmPuterized AccOunting system 157
November/December, 2015 b.com. (HoNs.) cbcs 169
November/December, 2016 b.com. (HoNs.), cbcs 177
November/December, 2017 b.com. (HoNs.), cbcs 185
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I-6 COnTEnTs
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