The book on “Fundamentals of Accounting” lays particular emphasis on the basics of accounting; the accounting process of identifying, recording, classifying and summarizing the financial transactions and also includes Bank Reconciliation Statement and Bills of Exchange.
An earnest and sincere attempt is present the information in a non-technical, simple and lucid manner so as to enable the reader to understand the subject matter with ease.
The book I designed to focus not only on the Syllabus of the B.Com of Universities in Andhra Pradesh, but also on general understanding about the Accounting subject. The book contains sufficiently a large number of illustration for a better grasp in the subject matter. Wherever necessary, working notes and explanations have been provided. At the end of each Chapter, question and problem are given for practice.
Contents :
1. Introduction to Accounting
2. Journal
3. Ledger
4. Subsidiary Books
5. Bank Reconciliation Statement
6. Bills of Exchange
7. Trial Balance
8. Rectification of Errors
9. Final Accounts