This book has been written with the objective of meeting the requirements of the students of Bangalore University in particular and the students of other universities in general wherever the topics discussed in the book are prescribed for study.
Keeping in mind the fact that even those who had not studied commerce at the Pre-University level, find themselves in BBA, effort has been made to present the complex theory of Accounting in simple words. Plenty of illustrations- have been given and they are mostly drawn from the questions papers of Bangalore and Tumkur Universities.
We shall be grateful to the readers if they bring to our notice, mistakes or shortfalls in the book. Any suggestion for the qualitative improvement of the book will be greatly appreciated.
Contents –
Unit I: Introduction to Accounting
1. Introduction to Accounting
Unit II: Accounting Procedure
2. Accounting Procedure
3. Journal
4. Ledger
Unit III: Subsidiary Books
5. Subsidiary Books
6. Cash Book
7. Petty Cash Book
Unit IV: Final Accounts of Proprietary Concerns
8. Trial Balance
9. Final Accounts of Proprietary Concern
Unit V: Consignment Accounts
10. Consignment Accounts