Financial Accounting - Basu, Amitabha (Kolkata Tee Dee Publications (P) Ltd., 2004)
Introduction to conceptual framework, Bookkeeping and accounting cycle, Journal & ledger, Preparation of trial balance, Rectification of errors, Accounting for inventory, Capital and revenue, Depreciation, reserves, and provisions, Opening, closing and adjustment entries, Preparation of final accounts, Final accounts and balance sheet of non-profit seeing concerns, Accounting for incomplete records: Single entry Partnership, Consignment accounts, Joint venture, Bill of exchange, Departmental accounts, Branch accounts, Hire purchase& installment system: Accounting for Leases Insurance claims, Control ledger[Sectional balancing & self balancing] Introduction to accounting theory, Miscellaneous topics
Keywords: Commerce; Accountancy