We have great pleasure in presenting first edition “Principles of Accountancy” written for students of UG courses. The related matters are written in a simple and easily understandable language with sufficient support from real business information.
This volume is an attempt to provide the students with thorough understanding of introduction to financial accounting, types of books, journal, ledger, subsidiary books, cash book, trial balance, final account of a sole trading concerns, final accounts of non trading concerns, bank reconcilation statement, royalties and depreciation account methods and techniques. We have presented the subject matter om a systematic manner with liberal use of charts and diagrams where ever necessary so as to make it interesting and sustain students interest.
Contents –
1. Basic Concepts
2. Final Accounts of a Sole Trader
3. Final Accounts of Non-trading Concerns
4. Bank Reconciliation Statement and Royalties
5. Depreciation
