Advanced accountancy - Jain, S. P.; Narang, K. L. (Kolkata Kalyani Publishers, 2002)
Part-I 1.Introduction to accounting, 2.Accounting principles and policies, 3.Recording,posting and preparation of trial balance, 4.Bank reconciliation statement, 5.Rectification of errors. 6.Bills of exchange and promissory notes, 7. Capital and revenue, 8.Final accounts, 9.Deprecoiation, provisions,and reserves, 10.Measurement of business income, 11.Analysis of changes in income, 12.Accounting for consignment, 13.Accounting for joint ventures, 14.Account current and average due date, 15.Partnership accounts-I, 16.Partnership accounts-II, 17.Accounts of non-trading concerns, 18.Self-balancing ledger and sectional balancing, 19.Single entry or accounts from incomplete records, 20.Royalty accounts, 21.Accounting for leases, 22.Hire purchase and installment purchase system, 23.Branch accounting, 24.Departmental accounts, 25.Voyage accounts, 26.Accounting for packages and containers, 27.Accounting for goods sent on sale or return basis, 28.Investment accounts, 29.Insolvency accounts, 30.Design of accounts, 31.Stock exchange transactions(including accounts of brokers), 32.Inventory valuation, 33.Farm accounting, 34.Accounts of Private Individuals, doctors and solicitors, 35.Accounts of non-profit organisation -educational institutions, student's hostels and hospitals, 36.Accounting for local self-government, 37.Accounts of Co-operative societies, 38.Contract accounts, 39.Mechanisation of accounts(including computer accounting), 40.Government accounting, 41.Social accounting, 42.Human Resource Accounting(HRA), 43.Accounting for Price Level Changes(Inflation accounting) 44.Economic Value Added, 45.Value added concepts Part-II 1. Company accounts 2.Final accounts in companies 3.Accounting for amalgamation and external reconstruction 4.Alteration of share capital, internal reconstruction, and buyback of shares 5.Liquidation of companies 6.Accounts of banking companies 7.Accounts of insurance companies 8.Double accounts system 9.Valuation of goodwill and shares 10.Accounts of holding companies 11. Accounts of government companies and Statutory corporations 12.Analysis of financial statements 13.Ratio analysis 14.Funds flow statement 15.Cash flow statement 16.Hotel accounting 17. Financial reporting 18.Social accounting 19. Human resource accounting 20.Accounting for price level changes 21.Economic value added 22. Value-added concept
Includes appendix
Keywords: Accountancy; Corporate accounting; Commerce