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Advanced Accountancy


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The whole text has been completely revised and updated incorporating more than 200 new problems set in the most recent professional / university examinations, as illustrations and exercises. The text has been revised, wherever necessary, in the light of the current provisions of the law and practice. While revising the book the suggestions made by our enlightened readers have been taken care of for improvement / correction and we thank our readers for their very valuable suggestions and opinions.

The accounting concepts in present edition is written in very simple language. Accounting Practice Explained with Illustrations, Step by Step. A number of Typical Questions and problems for Self-Practice.


Contents :

1. Fundamental Principles of Accounting
2. Final Accounts
3. Bills of Exchange
4. Consignment Account
5. Joint Venture
6. Account Current and Average Due Date
7. Depreciation
8. Self-Balancing Ledgers
9. Single Entry
10. Receipts and Payments Accounts and Income and Expenditure Accounts
11. Branch Accounting
12. Departmental Accounts
13. Insurance Claims
14. Partnership (I)
15. Partnership (II)
16. Insolvency Accounts
17. Hire Purchase and Instalment Systems
18. Royalties
19. Contract Accouts
20. Packages and Containers
21. Voyage Accounts
22. Farm Accounting
23. Miscellaneous Accounts
PART II : Company Accounts
2. Debentures
3. Profit or Loss Prior to Incorporation
4. Final Accounts of Companies
5. Valuation of Goodwill and Shares
6. Amalgamation, Absorption and External Reconstruction
7. Alteration of Share Capital and Internal Reconstruction
8. Liquidation
9. Insurance Companies
10. Banking Companies
11. Holding Companies
12. Double Account System (Including Accounts of Electricity Concern)
13. Accounting Ratios and Criticism of Published Accounts
14. Government Accounts
15. Inflation Accounting
16. Human Resource Accounting
17. Social Responsibility Accounting



Student Dollar Price

54, 17

Library Dollar Price



712, 298


Seventh, First

Year of publication

2023, 2017


1874, 410




Dr. K. S. Raman,

Dr. M. A. Arulanandam


Himalaya pub