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Table Of Contents

1.2 CONCEPTS AND CONVENTIONS IN ACCOUNTING
1.3 GOLDEN RULE OF ACCOUNTING
1.4 ACCOUNTING RECORDS
1.5 BOOKS OF ACCOUNT
1.6 TRIAL BALANCE
1.7 SPECIMEN QUESTIONS WITH ANSWERS
1.8 SELF-EXAMINATION QUESTIONS
2.0 ELEMENTS OF FINANCIAL STATEMENTS
2.1 CAPITAL AND REVENUE EXPENDITURE
2.2 OPENING, CLOSING AND ADJUSTMENT ENTRIES
2.3 RECTIFICATION ENTRIES
2.4 ADJUSTED TRIAL BALANCE
2.5 DEPRECIATION
2.6 PROVISIONS AND RESERVES
2.7 SPECIMEN QUESTION WITH ANSWERS
2.8 SELF-EXAMINATION QUESTIONS
3.0 INTRODUCTION
3.1 TREATMENT OF CERTAIN ITEMS
3.2 SPECIMEN QUESTIONS WITH ANSWERS
3.3 SELF-EXAMINATION QUESTIONS
4.0 INTRODUCTION TO COMPANY ACCOUNTS
4.1 CONCEPT OF SHARE CAPITAL
4.2 ISSUE OF SHARES
4.3 FORFEITURE AND REISSUE OF SHARES
4.4 ISSUE OF BONUS SHARES
4.5 UNDERWRITING
4.6 DEBENTURE — ISSUE AND REDEMPTION
4.7 PROFIT OR LOSS PRIOR TO INCORPORATION
4.8 SPECIAL POINTS IN RESPECT OF CERTAIN ITEMS
4.9 COMPANY FINAL ACCOUNTS
4.10 SPECIMEN QUESTIONS WITH ANSWERS
4.11 SELF-EXAMINATION QUESTIONS
5.1 ACCOUNTING PRINCIPLES, CONCEPTS AND CONVENTIONS
5.2 ACCOUNTING STANDARDS – INTERNATIONAL, US GAAP AND NATIONAL
5.3 QUESTIONS
6.1 ACCOUNTING OF BANKING COMPANIES
7. Balances with Banks and Money at Call and Short Notice (Schedule 7):
8. Investments (Schedule 8):
9. Advances (Schedule 9):
10. Fixed Assets (Schedule 10):
11. Other Assets (Schedule 11): They, include the following –
12. Contingent Liabilities (Schedule 12):
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Basics of Financial Accounting

Basics of Financial Accounting

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Published by Raghu Manthangode

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Published by: Raghu Manthangode on Mar 10, 2013
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03/10/2013

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