Financial accounting [vol-I] - Basu, Sankar Prasad; Das, Monilal (Kolkata Rabindra Library, 2017)
Introduction Double entry system and accounting equation Journal, ledger and trial balance Accrual-basis and cash-basis accounting Accounting concepts and conventions Recognition of revenues and expenses Accounting for inventory Depreciation Reserve and provision Capital and revenue transactions Adjusting entries Rectification of errors Accounting standards Introduction to accounting theory Final accounts and balance sheets of proprietary concerns Incomplete records and single entry Final accounts and balance sheet of non-profit organization Consignment accounts Sale or returns/sales on approval Self-balancing and sectional balancing systems Insurance claims
Keywords: COMMERCE; ACCOUNTING