Financial accounting v-I - Basu, Shankar Prasad; Das, Monilal (Kolkata Rabindra Library, 2013)
Process of Accounting Data Ledger and Journal Sales, Purchases and returns journal Cash book, Bank reconciliation statement, and petty cash book General Journal Trial Balance Accrual Basis and Cash Basis accounting Recognition of revenues and expenses Accounting for Inventory Capital and revenue transactions Adjusting entries Provision and reserve Depreciation Application of rates Final accounts and balance sheet Manufacturing accounts Rectification of errors Single entry Final accounts and balance sheet of non-profit organization Consignment accounts Sale or return Self Balancing and sectional balancing system Insurance claims Partnership accounts- Appropriation of profits Partnership accounts - admission of a partner Partnership accounts - change in profit sharing ratio, Partnership accounts - retirement of a partner Partnership accounts -death of a partner
Keywords: COMMERCE; ACCOUNTING