This book has been written with the objective of meeding 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 BBM, effort has been made to present the complex theory of Accounting in simple words. Plenty of illustrations – they exceed 100 – have been given and they are mostly drawn from the questions papers of Bangalore and Tumkur Universities.
Contents –
Unit 1 : Introduction to Accounting
1. Introduction to Financial Accounting
Unit 2 : Accounting Process
2. Recording of Business Transactions
3. Journal
4. Ledger
5. Trial Balance
Unit 3 : Subbidiary Books
6. Subsidiary Books
7. Cash Book
8. Petty Cash Book
9. Journal Proper
10. Bank Reconciliation Statement
Unit 4 : Final Accounts of Proprietary Concerns
11. Final Accounts of Proprietary Concerns
Unit 5 : Single Entry System
12. Single Entry System
