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1ST semester BCom ACCOUNTING text book

 


1ST semester BCom  ACCOUNTING text book   

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CONTENTS

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Chapter 1.1 Origin of Accounting

Chapter 1.2 Meaning of Accounting and Book-Keeping

Chapter 1.3 Book-Keeping vs. Accounting

Chapter 1.4 Need for Accounting

Chapter 1.5 Objectives of Accounting

Chapter 1.6 Process of Accounting

Chapter 1.7 Limitations of Accounting

Chapter 1.8 Stake holders of Accounting

Chapter 1.9 Branches of Accounting

Chapter 1.10 Principles of Accounting

Chapter 2.1 Double Entry System

Chapter 2.2 Classification of Accounts

Chapter 2.3 Meaning of Journal

Chapter 2.4 Significance of Journal

Chapter 2.5 Golden rules of Accounting

Chapter 2.6 Journalizing Process

Chapter 2.7 Practical Illustrations

Chapter 3.1 Introduction to Ledger

Chapter 3.2 Meaning and Definition of Ledger

Chapter 3.3 Significance of Ledger

Chapter 3.4 Advantages of Ledger

Chapter 3.5 Format of Ledger

Chapter 3.6 Ledger Posting and Balancing Process

Chapter 3.7 Differences between Journal and Ledger

Chapter 3.8 Practical Illustrations

Chapter 4.1 Introduction to Subsidiary Books

Chapter 4.2 Need for Subsidiary Books

Chapter 4.3 Objectives of Subsidiary Books

Chapter 4.4 Difference between Subsidiary Books and Ledger

Chapter 4.5 Types of Subsidiary Books

Chapter 4.6 Formats of subsidiary Books

Chapter 4.7 Practical Illustrations

Chapter 5.1 Introduction

Chapter 5.2 What is a trial balance?

Chapter 5.3 Why we need to prepare trial balance?

Chapter 5.4 How to prepare trial balance?

Chapter 5.5 What if trial balance does not tally?

Chapter 5.6 Limitations of trial balance

Chapter 5.7 Practical Illustrations

Chapter 6.1 Introduction

Chapter 6.2 What are the accounting errors?

Chapter 6.3 Why Rectification of errors?

Chapter 6.4 How to Locate the errors?

Chapter 6.5 How to Rectify the errors?

Chapter 6.6 Practical Illustrations

Chapter 7.1 Introduction

Chapter 7.2 Passbook and Cash book

Chapter 7.3 Why the Balances of Passbook and Cashbook differ?

Chapter 7.4 What an Accountant has to do with the differences

Chapter 7.5 Why Reconciliation?

Chapter 7.6 How to reconcile the passbook and cashbook balances

Chapter 7.7 Practical Illustrations

Chapter 8.1 Introduction

Chapter 8.2 What are Final Accounts and what do they constitute?

Chapter 8.3 Why do we prepare Final Accounts?

Chapter 8.4 How to prepare Final Accounts?

Chapter 8.5 How to prepare Final Accounts with adjustments?

Chapter 8.6 Practical Illustrations





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