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Chapter 1 Introduction to Accounting
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Chapter 2 Theory Base of Accounting
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Chapter 3 Recording of Transactions – I
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Chapter 4 Recording of Transactions – II
4.1 Cash Book 100
4.2 Purchases (Journal) Book 125
4.3 Purchases Return (Journal) Book 127
4.4 Sales (Journal) Book 129
4.5 Sales Return (Journal) Book 131
4.6 Journal Proper 139
4.7 Balancing the Accounts 141
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Chapter 5 Bank Reconciliation Statement
5.1 Need for Reconciliation 161
5.2 Preparation of Bank Reconciliation Statement 166
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Chapter 6 Trial Balance and Rectification of Errors
6.1 Meaning of Trial Balance 180
6.2 Objectives of Preparing the Trial Balance 181
6.3 Preparation of Trial Balance 184
6.4 Significance of Agreement of Trial Balance 189
6.5 Searching of Errors 191
6.6 Rectification of Errors 192
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Chapter 7 Depreciation, Provisions and Reserves
7.1 Depreciation 226
7.2 Depreciation and other Similar Terms 230
7.3 Causes of Depreciation 230
7.4 Need for Depreciation 231
7.5 Factors Affecting the Amount of Depreciation 232
7.6 Methods of Calculating Depreciation Amount 234
7.7 Straight Line Method and Written Down Method: A Comparative Analysis 238
7.8 Methods of Recording Depreciation 240
7.9 Disposal of Asset 249
7.10 Effect of any Addition or Extension to the Existing Asset 259
7.11 Provisions 262
7.12 Reserves 264
7.13 Secret Reserve 268
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Chapter 8 Bill of Exchange
8.1 Meaning of Bill of Exchange 278
8.2 Promissory Note 280
8.3 Advantages of Bill of Exchange 281
8.4 Maturity of Bill 282
8.5 Discounting of Bill 282
8.6 Endorsement of Bill 282
8.7 Accounting Treatment 283
8.8 Dishonour of a Bill 290
8.9 Renewal of the Bill 296
8.10 Retiring of the Bill 298
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Chapter 9 Financial Statements – I
9.1 Stakeholders and their Information Requirements 319
9.2 Distinction between Capital and Revenue 321
9.3 Financial Statements 323
9.4 Trading and Profit and Loss Account 325
9.5 Operating Profit (EBIT) 339
9.6 Balance Sheet 341
9.7 Opening Entry 350
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Chapter 10 Financial Statements – II
10.1 Need for Adjustments 360
10.2 Closing Stock 362
10.3 Outstanding Expenses 364
10.4 Prepaid Expenses 365
10.5 Accrued Income 367
10.6 Income Received in Advance 369
10.7 Depreciation 370
10.8 Bad Debts 371
10.9 Provision for Bad and Doubtful Debts 372
10.10 Provision for Discount on Debtors 375
10.11 Manager’s Commission 377
10.12 Interest on Capital 380
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Chapter 11 Accounts from Incomplete Records
11.1 Meaning of Incomplete Records 425
11.2 Reasons of Incompleteness and Its Limitations 426
11.3 Ascertainment of Profit or Loss 427
11.4 Preparing Trading and Profit and Loss Account and
the Balance Sheet 432
Chapter 12 Applications of Computers in Accounting
12.1 Meaning and Elements of Computer System 463
12.2 Capabilities of Computer System 465
12.3 Limitations of a Computer System 466
12.4 Components of Computer 467
12.5 Evolution of Computerised Accounting 468
12.6 Features of Computerised Accounting System 471
12.7 Management Information System and Accounting
Information System 473
Chapter 13 Computerised Accounting System
13.1 Concept of Computerised Accounting System 480
13.2 Comparison between Manual and Computerised 482
Accounting
13.3 Advantages of Computerised Accounting System 483
13.4 Limitations of Computerised Accounting System 485
13.5 Sourcing of Accounting Software 486
13.6 Generic Considerations before Sourcing an
Accounting Software 488
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