Centuries have lapsed ever since the double entry system of book-keeping appeared on the accounting seen. But the double entry book-keeping gained momentum only in 19th century. The systems were developed to convert book-keeping into accounting. This provided the base for comprehensive accounting has emerged to generate quick report and business results. In spite of the technological changes, fundamentals of accounting cannot be ignored. In this backdrop, this title Principles and Practice of Accountancy exposes fundamental principles of accounting , which facilitates the interested readers to understand accounting procedures. Detailed analysis of accounting cycle is described in simple style, which readers will enjoy and assimilate the accounting process more lucidly. Sufficient number of illustrations and exercises for practice are given in each chapter to take control of the subject.
Book Content of Principles and Practice of Accountancy | |
Chapter 1 Introduction Chapter 2 Accounting Concepts and Conventions Chapter 3 Double Entry System of Book Keeping Chapter 4 Journal Chapter 5 Ledger Chapter 6 Subsidiary Books Chapter 7 Cash Book Chapter 8 Petty Cash Book Chapter 9 Trial Balance Chapter 10 Final Accounts Chapter 11 Recitification of Errors Chapter 12 Bank Reconciliation Statement |