Topics
Introduction of Book-keeping and Accountancy
- Book-keeping-An Introduction
- Importance of Book-keeping
- Difference Between Book-keeping and Accountancy
- Accountancy
- Basis of Accounting System - Cash Basis
- Basis of Accounting System - Accrual Or Mercantile Basis
- Basis of Accounting System - Mixed Or Hybrid Basis
- Qualitative Characteristics of Accounting Information
- Basic Accounting Terminologies
- Accounting Concepts, Conventions and Principles
- Accounting Standards (AS) and International Financial Reporting Standards IFRS
Meaning and Fundamentals of Double Entry Book-keeping
Journal
Ledger
Subsidiary Books
Bank Reconciliation Statement
Depreciation
Rectification of Errors
Final Accounts of a Proprietary Concern
Single Entry System
description
- AS-1 Disclosure of Accounting Policies (1-4-1991 for Companies and 1-4-1993 for
others) - AS-2 Valuation of Inventories (1-4-1999)
- AS-3 Cash Flow Statements (1-4-2001)
- AS-6 Depreciation Accounting (1-4-1995)
- AS-8 Accounting for Research and Development (1-4-1991 for Companies and 1-4-1993 for others)
- AS-9 Revenue Recognition(1-4-1991 for Companies and 1-4-1993 for others)
- AS-10 Accounting for Fixed Assets(1-4-1991 for Companies and 1-4-1993 for others)
- As-12 Accounting for Government Grants(1-4-1994)
- As-13 Accounting for Investments (1-4-1995)
- AS-22 Accounting for Taxes on Income (1-4-2001)
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