Contents

 Page
Preface to Ninth Edition I-5
Acknowledgement I-7
Syllabus I-13
CHAPTER 1
u ACCOUNTING SYSTEM 1.1
CHAPTER 2
u CAPITAL AND REVENUE EXPENDITURES AND RECEIPTS 2.1
CHAPTER 3
u EVENTS OCCURRING AFTER THE BALANCE SHEET DATE 3.1
CHAPTER 4
u EXTRAORDINARY ITEMS, PRIOR PERIOD ITEMS, ACCOUNTING
ESTIMATE, ACCOUNTING POLICIES AND FAIR VALUE 4.1
CHAPTER 5
u PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS 5.1
CHAPTER 6
u FINANCIAL ACCOUNTING PRINCIPLES 6.1
CHAPTER 7
u INTRODUCTION TO ACCOUNTING STANDARDS AND IND AS 7.1
CHAPTER 8
u ACCOUNTING PROCESS : JOURNAL AND LEDGER 8.1
CHAPTER 9
u ACCOUNTING PROCESS : SUBSIDIARY BOOKS, LEDGER AND TRIAL
BALANCE 9.1
CHAPTER 10
u ACCOUNTING FOR GOODS AND SERVICES TAX 10.1

I-11
I-12 CONTENTS

 Page
CHAPTER 11
u MEASUREMENT OF BUSINESS INCOME AND REVENUE RECOGNITION 11.1
CHAPTER 12
u ACCOUNTING FOR PROPERTY, PLANT, EQUIPMENT AND
DEPRECIATION 12.1
CHAPTER 13
u ACCOUNTING FOR INTANGIBLE ASSETS 13.1
CHAPTER 14
u INVENTORY VALUATION 14.1
CHAPTER 15
u FINANCIAL STATEMENTS OF NON-CORPORATE BUSINESS ENTITIES 15.1
CHAPTER 16
u FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ORGANISATIONS 16.1
CHAPTER 17
u ACCOUNTING FOR INLAND BRANCHES 17.1
CHAPTER 18
u DEPARTMENTAL ACCOUNTING 18.1
CHAPTER 19
u LEASE ACCOUNTING 19.1
CHAPTER 20
u COMPUTERIZED ACCOUNTING SYSTEM 20.1
 Contents
 Page
CHAPTER 1
u OBJECTIVE QUESTIONS WITH ANSWERS 1
CHAPTER 2
u ACCOUNTING PROCESS : JOURNAL AND LEDGER 12
CHAPTER 3
u ACCOUNTING PROCESS : SUBSIDIARY BOOKS, LEDGER AND TRIAL
BALANCE 16
CHAPTER 4
u ACCOUNTING FOR PROPERTY, PLANT, EQUIPMENT AND
DEPRECIATION 19
CHAPTER 5
u ACCOUNTING FOR INTANGIBLE ASSETS 26
CHAPTER 6
u INVENTORY VALUATION 28
CHAPTER 7
u FINANCIAL STATEMENTS OF NON-CORPORATE BUSINESS ENTITIES 36
CHAPTER 8
u FINANCIAL STATEMENTS OF NOT-FOR-PROFIT ORGANISATIONS 58
CHAPTER 9
u ACCOUNTING FOR INLAND BRANCHES 79
CHAPTER 10
u DEPARTMENTAL ACCOUNTING 96
CHAPTER 11
u LEASE ACCOUNTING 102

I-5
 C
O
N
T
E
N
T
S
I-6

 Page
CHAPTER 12
u COMPUTERIZED ACCOUNTING SYSTEM 105
PREVIOUS YEAR PAPER
B.COM. CBCS : 2021 120
B.COM. CBCS : 2022 126