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Principles and Practice of Accountancy


SKU: 320eb64e3e95 Category:

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


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Prof. H.R. Appannaiah,

Prof. Srinivas R. Putty


Himalaya pub