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1. Accounting Equation, 2. Rules of Debit and Credit, 3. Recording of Business Transactions : Books of Original Entry—Journal, 4. Ledger, 5. Special Purpose (Subsidiary) Books (I) : Cash Book, 6. Special Purpose Subsidiary Books (II), 7. Bank Reconciliation Statement, 8. Trial Balance & Errors, 9. Depreciation, 10. Accounting for Bills of Exchange, 11. Rectification of Errors, 12. Capital and Revenue Expenditures and Receipts, 13. Financial Statements/Final Account (Without Adjustment), 14. Final Accounts (With Adjustment), 15. Accounts from Incomplete Records Or Single Entry System.
1. Accounting Equation, 2. Rules of Debit and Credit, 3. Recording of Business Transactions : Books of Original Entry—Journal, 4. Ledger, 5. Special Purpose (Subsidiary) Books (I) : Cash Book, 6. Special Purpose Subsidiary Books (II), 7. Bank Reconciliation Statement, 8. Trial Balance & Errors, 9. Depreciation, 10. Accounting for Bills of Exchange, 11. Rectification of Errors, 12. Capital and Revenue Expenditures and Receipts, 13. Financial Statements/Final Account (Without Adjustment), 14. Final Accounts (With Adjustment), 15. Accounts from Incomplete Records Or Single Entry System.
Strictly according to the latest syllabus prescribed by Central Board of Secondary Education (CBSE), Delhi and State Boards of Bihar, Jharkhand, Uttarakhand, Rajasthan, Haryana, H.P. etc. & Navodaya, Kasturba, Kendriya Vidyalayas etc. following CBSE curriculum based on NCERT guidelines Problems and Solutions in Accountancy Class XII Part : A - Accounting for Not-for-Profit Organisations and Partnership Firms 1. Accounting for Not-for-Profit Organisations, 2. Accounting for Partnership Firms—Fundamentals, 3. Goodwill : Meaning, Nature, Factors Affecting and Methods of Valuation, 4. Reconstitution of Partnership–change in Profit-Sharing Ratio among the Existing Partners, 5. Admission of a Partner, 6. Retirement of a Partner, 7. Death of a Partner, 8. Dissolution of Partnership Firm. Part : B - Company Accounts and Analysis of Financial Accounting 1. Accounting for Share Capital : Share and Share Capital, 2. Accounting for Share Capital : Issue of Shares, 3. Forfeiture and Re-Issue of Share, 4. ssue of Debentures, 5. Redemption of Debentures, 6. Financial Statements of a Company : Balance Sheet and Statement of Profit and Loss, 7. Tools for Financial Statement Analysis : Comparative Statements, 8. Common-Size Statements, 9. Accounting Ratios, 10. Cash Flow Statement.
Strictly according to the latest syllabus prescribed by Bihar School Examination Board (BSEB), Patna and developed by State Council for Educational Research & Training (SCERT) following CBSE curriculum based on NCERT guidelines. 1.Introduction to Accounting, 2 .Basic Accounting Terms or Terminology, 3.Theory Base of Accounting : Accounting Principles Fundamental Assumptions or Concepts, 4. Accounting Standards and IFRS, 5 .Double Entry System, 6 .Process and Bases of Accounting, 7 .Origin of Transactions : Source Documents and Vouchers, 8. Accounting Equation, 9. Rules of Debit and Credit, 10. Recording of Business Transactions : Books of Original Entry—Journal, 11. Ledger, 12. Special Purpose (Subsidiary) Books (I) : Cash Book, 13. Special Purpose (Subsidiary) Books (II), 14. Bank Reconciliation Statement, 15. Trial Balance and Errors, 16. Depreciation, 17.Provisions and Reserves, 18. Accounting for Bills of Exchange, 19. Rectification of Errors, 20. Capital and Revenue Expenditures and Receipts, 21. Financial Statements/Final Accounts (Without Adjustment), 22. Final Accounts (With Adjustment), 23 .Accounts from Incomplete Records or Single Entry System, UNIT : Computer in Accounting 1.Introduction to Computer and Accounting Information System (AIS), 2 .Applications of Computer in Accounting, 3 .Accounting and Database System Project Work Appendix : Dictionary of Accounting Latest Model Paper (BSEB) Examination Paper (JAC) with OMR Sheet.
Part : A - Accounting for Not-for-Profit Organisations and Partnership Firms 1. Accounting for Not-for-Profit Organisations, 2. Accounting for Partnership Firms—Fundamentals, 3. Goodwill : Meaning, Nature, Factors Affecting and Methods of Valuation, 4. Reconstitution of Partnership–change in Profit-Sharing Ratio among the Existing Partners, 5. Admission of a Partner, 6. Retirement of a Partner, 7. Death of a Partner, 8. Dissolution of Partnership Firm. Part : B - Company Accounts and Analysis of Financial Accounting 1. Accounting for Share Capital : Share and Share Capital, 2. Accounting for Share Capital : Issue of Shares, 3. Forfeiture and Re-Issue of Share, 4. ssue of Debentures, 5. Redemption of Debentures, 6. Financial Statements of a Company : Balance Sheet and Statement of Profit and Loss, 7. Tools for Financial Statement Analysis : Comparative Statements, 8. Common-Size Statements, 9. Accounting Ratios, 10. Cash Flow Statement.
1. Introduction to Accounting, 2. Basic Accounting Terms/Terminology, 3. Theory Base of Accounting : Accounting Principles—Fundamental Assumptions or Concepts, 4. Accounting Standards and IFRS, 5. Double Entry System, 6. Process and Bases of Accounting, 7. Origin of Transactions : Source Documents and Vouchers, 8. Accounting Equation, 9. Rules of Debit and Credit, 10. Recording of Business Transactions : Books of Original Entry—Journal, 11. Ledger, 12. Special Purpose (Subsidiary) Books (I) : Cash Book, 13. Special Purpose (Subsidiary) Books (II), 14. Bank Reconciliation Statement, 15. Trial Balance and Errors, 16. Depreciation, 17. Provisions and Reserves, 18. Accounting for Bills of Exchange, 19. Rectification of Errors, 20. Capital and Revenue Expenditures and Receipts, 21. Financial Statements/Final Accounts (Without Adjustment), 22. Final Accounts (With Adjustment), 23. Accounts from Incomplete Records or Single Entry System, 24. Accounting for Not-for-Profit Organisations, Computer in Accounting 1. Introduction to Computer and Accounting Information System (AIS), 2. Applications of Computer in Accounting, 3. Accounting and Database System. Project Work.
This public domain book is an open and compatible implementation of the Uniform System of Citation.
1.Introduction to Accounting, 2 .Basic Accounting Terms or Terminology, 3.Theory Base of Accounting : Accounting Principles Fundamental Assumptions or Concepts, 4. Accounting Standards and IFRS, 5 .Double Entry System, 6 .Process and Bases of Accounting, 7 .Origin of Transactions : Source Documents and Vouchers, 8. Accounting Equation, 9. Rules of Debit and Credit, 10. Recording of Business Transactions : Books of Original Entry—Journal, 11. Ledger, 12. Special Purpose (Subsidiary) Books (I) : Cash Book, 13. Special Purpose (Subsidiary) Books (II), 14. Bank Reconciliation Statement, 15. Trial Balance and Errors, 16. Depreciation, 17.Provisions and Reserves, 18. Accounting for Bills of Exchange, 19. Rectification of Errors, 20. Capital and Revenue Expenditures and Receipts, 21. Financial Statements/Final Accounts (Without Adjustment), 22. Final Accounts (With Adjustment), 23 .Accounts from Incomplete Records or Single Entry System, UNIT : Computer in Accounting 1.Introduction to Computer and Accounting Information System (AIS), 2 .Applications of Computer in Accounting, 3 .Accounting and Database System Project Work Appendix : Dictionary of Accounting Latest Model Paper (BSEB) Examination Paper (JAC) with OMR Sheet.
The water resources of the Mekong river catchment area, from China, through Thailand, Cambodia and Laos to Vietnam, are increasingly contested. Governments, companies and banks are driving new investment in roads, dams, diversions, irrigation schemes, navigation facilities, power plants and other emblems of conventional "development." Their plans and interventions pose multiple burdens and risks to the livelihoods of millions of people dependent on wetlands, floodplains, fisheries and aquatic resources.
Arising from the author’s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee’s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above.