वर्तमान संशोधित संस्करण को पूर्ण रूपेण संशोधित कर सभी अध्यायों को पूर्णरूपेण अद्यतन करते हुए विस्तारित कर दिया गया है। पूर्व के संस्करण में सक्रिय सहयोग और उत्साहवर्द्धन भागीदारी के लिए हम विद्वान प्राध्यापकों को धन्यवाद देते हैं और उनका आभार प्रकट करते हैं। वर्तमान पुस्तक नए पाठकों के लिए भी एक सरल और व्यवस्थित दृष्टिकोण देती है।

इस पुस्तक में छात्रों की आवश्यकता तथा पाठ्यक्रम और प्रश्नों की प्रवृत्ति के आधार पर लेखांकन के आधुनिक मतों तथा लेखांकन मानकों को भी यथास्थान समाहित कर दिया गया है।

लेखाशास्त्र Accountancy पुस्तक के मुख्य आकर्षण

• प्रत्येक अध्याय के अन्त में – (i) दीर्घ उत्तरीय प्रश्न, (ii) लघु उत्तरीय प्रश्न, (iii) अति लघु उत्तरीय प्रश्न, (iv) क्रियात्मक प्रश्न तथा (v) वस्तुनिष्ठ प्रश्नों की प्रर्याप्त संख्या।
• प्रत्येक अध्याय की विषय-सामग्री सरल, बोधगम्य, सटीक और नवीन शैली में व्यवस्थित ढंग से मुख्य शीर्षकों और उपशीर्षकों में वर्गीकृत।
• प्रत्येक अध्याय में साधित उदाहरणों तथा क्रियात्मक प्रश्नों का प्रवाह सरलतम से कठिनतम की ओर।
• क्रियात्मक प्रश्नों को हल करने की सुविधा के दृष्टिकोण से प्रत्येक अध्याय के अन्त में ‘‘साधित उदाहरणों तथा क्रियात्मक प्रश्न : एक झलक’’ की एक सुव्यवस्थित तालिका।
• डेबिट और क्रेडिट की आधुनिक परिभाषा।
• आधुनिक अमेरिकन और अंग्रेजी दृष्टिकोण की व्याख्या।
• लेखांकन समीकरण का सुव्यवस्थित प्रस्तुतीकरण।
• वित्तीय विवरण का सरल प्रस्तुतीकरण।
• सभी NCERT प्रश्नों और उदाहरणों का समावेश।
• केन्द्रीय विद्यालय और दिल्ली बोर्ड के प्रश्नों का समावेश।

लेखाशास्त्र विज्ञान और कला दोनों है। विज्ञान के रूप में लेखाशास्त्र के आधुनिक मतों, सिद्धान्तों और प्रमापों का ज्ञान होना अनिवार्य है तो कला के रूप में इनके निर्णयात्मक प्रयोग को भी जानना आवश्यक है। प्रस्तुत पुस्तक में इन दोनों पक्षों पर भरपूर ध्यान रखा गया है।

संशोधित संस्करण की अद्वितीय विशेषता यह है सभी वार्षिक विवरण 31 मार्च को ही बनाए गए हैं।

लेखाशास्त्र Accountancy Syllabus For Class XI

Part A: Financial Accounting-I

Unit–1: Introduction to Accounting

• Accounting: Meaning, Objectives, Accounting as a source of information, Internal and External users of accounting information and their needs.
• Qualitative Characteristics of Accounting Information-Reliability, Relevance, Understandability and Comparability.
• Basic Accounting Terms: Assets, Liability, Capital, Expense, Income, Expenditure, Revenue, Debtors, Creditors, Goods, Cost, Gain, Stock, Purchases, Sales, Loss, Profit, Vouchers, Discount, Transactions, Drawings.

Unit–2: Theory Base of Accounting

• Accounting Principles: Meaning and Nature.
• Accounting Concepts: Entity, Money Measurement, Going Concern, Accounting Period, Cost Concept, Dual Aspect, Revenue Recognition (Realisation), Matching, Accrual, Full Disclosure Consistency, Conservation, Materiality.
• Accounting Standards: Concept and List of Indian Accounting Standards.
• Process of Accounting: From Recording of Business Transactions to Preparation of Trial Balance.
• Bases of Accounting: Cash Basis, Accrual Basis.

Unit–3: Recording of Business Transactions

• Voucher and Transactions: Origin of Transactions – Source Documents and Vouchers, Preparation of Accounting Vouchers; Accounting Equation Approach – Meaning and Analysis of Transactions using Accounting Equation; Rules of Debit and Credit.
• Recording of Transactions: Books of Original Entry – Journal, Special purpose books (i) Cashbook – Simple, Cashbook with bank column and Petty Cash Book, (ii) Purchases Book, Sales Book, Purchases Returns Books, Sales Returns Book;
• Ledger: Meaning, Utility, Format; Posting from Journal and Subsidiary Books; Balancing of Accounts.
• Bank Reconciliation Statement: Meaning, Need and Preparation, Corrected Cash Book Balance.

Unit–4: Trial Balance and Rectification of Errors

• Trial Balance: Meaning, Objectives, and Preparation.
• Errors: Types of Errors; Errors affecting Trial Balance; Errors not affecting Trial Balance.
• Detection and Rectification of Errors (one-sided and two-sided); Uses of Suspense Account.

Unit–5: Depreciation, Provisions, and Reserves

• Depreciation: Meaning and Need for charging Depreciation, Factors affecting Depreciation, Methods of Depreciation – Straight Line Method, Written Down Value Method (excluding the change in method), Method of Recording Depreciation – Charging to Asset Account, Creating Provision for Depreciation/ Accumulated Depreciation Account; Treatment of Disposal of an Asset.
• Provisions and Reserves: Meaning, Importance, Difference between Provision and Reserves, Types of Reserves—Revenue Reserve, Capital Reserve, General Reserve, Specific Reserve, and Secret Reserve.

Unit–6: Accounting for Bills of Exchange Transactions

• Bills of Exchange and Promissory Note: Definition, Features, Parties, Specimen and Distinction.
• Important Terms: Term of Bill, Concept of Accommodation Bill, Days of Grace, Date of Maturity; Bill at Sight, Negotiation, Endorsement, Discounting of Bill, Dishonour, Retirement, and Renewal of a Bill.
• Accounting Treatment of Bill Transactions.

Part B: Financial Accounting-II

Unit–7: Financial Statements

• Financial Statements: Meaning and Users.
• The distinction between Capital Expenditure and Revenue Expenditure.
• Trading and Profit & Loss Account: Gross Profit, Operating Profit, Net Profit.
• Balance Sheet: Need, Grouping, Marshalling of Assets and Liabilities, Vertical Presentation of Financial Statement.
• Adjustment in Preparation of Financial Statements with respect to Closing Stock, Outstanding Expenses, Prepaid Expenses, Accrued Income, Income Received in Advance; Depreciation and Bad debts, Provision for Doubtful Debts, Provision for Discount on Debtors, Manager’s Commission.
• Preparation of Trading and Profit & Loss Account and Balance Sheet of Sole Proprietorship.

Unit–8: Accounts from Incomplete Records

• Incomplete Records: Meaning, Uses, and Limitations.
• Ascertainment of Profit/Loss by Statement of Affairs Method.
• Preparation of Trading and Profit and Loss Accounts and Balance Sheet.
• Ascertaining Missing Figure in Total Debtors Account, Total Creditors Account; Bill Receivables; Bills Payables and Cashbook and Opening Statement of Affairs.

Unit–9: Computers in Accounting

• Introduction to Computer and Accounting Information System (AIS).
• Applications of Computers in Accounting: Automation of Accounting Process, Designing Accounting Reports, MIS Reporting, Data Exchange with Other Information Systems.
• Comparison of Accounting Process in Manual and Computerised Accounting, Highlighting the Advantages and Limitations of Automation.
• Sourcing of Accounting System: Readymade and Customised and Tailor-made Accounting System, Advantages and Disadvantages of each Option.

Unit–10: Accounting and Database System

• Accounting and Database Management System.
• Concept of Entity and Relationship : Entities and Relationships in an Accounting System : Designing and Creating Simple Tables, Forms, Queries and Reports in the context of Accounting System.

लेखाशास्त्र Accountancy Book विषय-सूची

1. लेखांकन का परिचय
2. आधारभूत लेखांकन शब्दावली
3. लेखांकन का सैद्धान्तिक आधार
4. लेखांकन प्रमाप
5. लेखांकन के मूल या आधारभूत प्रलेख
6. लेखांकन समीकरण
7. दोहरा लेखा प्रणाली के सिद्धान्त
8. डेबिट और क्रेडिट के नियम: रोजनामचा
9. रोजनामचा का उप-विभाजन: रोकड़ बही
10. रोजनामचा का उप-विभाजन: सहायक बहियां
11. खाता बही
12. बैंक समाधान विवरण
13. तलपट
14. अशुद्धियों का सुधार
15. विनिमय विपत्र
16. ह्रास
17. संचय और प्रावधान
18. पूंजीगत और आयगत व्यय एवं प्राप्तियां
19. वित्तीय विवरण: समायोजन रहित
20. वित्तीय विवरण: समायोजन सहित
21. अपूर्ण अभिलेखों से खाते
22. लेखांकन में कम्प्यूटर का अनुप्रयोग
23. कम्प्यूटरीकृत लेखांकन प्रणाली
24. लेखांकन तथा डाटाबेस प्रबन्ध प्रणाली (लेखांकन के लिए डाटाबेस की संरचना)

The post लेखाशास्त्र (Accoutancy) For Class XI appeared first on Sahitya Bhawan Publications.

• Adequate numbers of questions are given at the end of each chapter : (i) Long Answer, (ii) Short Answer, (iii) Very Short Answer, (iv) Practical Questions, and (v) Objective Questions.
• Each example is presented in a very Simple, Logical and Systematic sequence i.e., from simple to harder level with proper working notes, tutorial notes and clarification.
• Class tested and well-graded materials are given, by giving weightage to each topic, according to the marks/periods allotted by the syllabus.
• Practical questions are strictly based on the sequence of examples by giving a table “Solved Examples and Practical Questions : At a Glance” at the end of each chapter.
• Scientific definition of Debit and Credit.
• Discussing modern American and Traditional English Approach.
• Systematic approach of Accounting Equation.
• Simplied presentation of Financial Statements.
• Inclusion of all NCERT questions and examples.
• Inclusion of question papers of Kendriya Vidyalaya, Delhi Board.

Accounting is both a science and an art. Accounting, as a science, has its own assumptions, concepts, principles and standards, whereas as an art, it has practical applications of the established rules; on the basis of which justificable and applicable decisions are taken by the business concern. With this approach towards an attempt has been made in this book.

The post Accountancy appeared first on Sahitya Bhawan Publications.

• Adequate numbers of questions are given at the end of each chapter : (i) Long Answer, (ii) Short Answer, (iii) Very Short Answer, (iv) Practical Questions, and (v) Objective Questions.
• Each example is presented in a very Simple, Logical and Systematic sequence i.e., from simple to harder level with proper working notes, tutorial notes and clarification.
• Class tested and well-graded materials are given, by giving weightage to each topic, according to the marks/periods alloted by the syllabus.
• Practical questions are strictly based on the sequence of examples by giving a table “Solved Examples and Practical Questions : At a Glance” at the end of each chapter.
• Scientific definition of Debit and Credit.
• Discussing modern American and Traditional English Approach.
• Systematic approach of Accounting Equation.
• Simplied presentation of Financial Statements.
• Inclusion of all NCERT questions and examples.
• Inclusion of question papers of Kendriya Vidyalaya, Delhi Board.

Accounting is both a science and an art. Accounting, as a science, has its own assumptions, concepts, principles and standards, where as an art, it has practical applications of the established rules; on the basis of which Justificable and applicable decisions are taken by the business concern. With this approach towards an attempt has been made in this book.

The post Accountancy [for Class XI] appeared first on Sahitya Bhawan Publications.

Main Attractions of the Book :

• (1) Adequate numbers of questions are given at the end of each chapter : (i) Long Answer, (ii) Short Answer, (iii) Very Short Answer, (iv) Practical Questions, and (v) Objective Questions.
• (2) Each example is presented in a very simple, logical and systematic sequence i.e., from simple to harder level with proper working notes, tutorial notes and clarification.
• (3) Practical questions are strictly based on the sequence of examples by giving a table, “Solved Examples and Practical Questions” at the end of each chapter.
• (4) Class-tested and well-graded materials are given by giving weightage of each topic, according to the marks/periods allotted by the syllabus.
• (5) Application of Accounting Standard-10 regarding treatment of goodwill in partnership firm.
• (6) Presentation of Cash Flow Statement as per Accounting Standard-3.
• (7) Incorporation of SEBI Guidelines and relevant provisions of the Indian Companies Act, 1956 as amended up to date in Corporate Accounting (Issue of shares and debentures, forfeiture and re-issue of shares, and Redemption of debentures).
• (8) Inclusion of Fund Accounting and Non-Fund Accounting.
• (9) Inclusion of CBSE, NCERT, Bihar Board and Jharkhand Academic Council.

Accounting is both a science and an art. Accounting, as a science, has its own assumptions, concepts, principles and standards, whereas an art, it has practical applications of the established rules; on the basis of which justificable and applicable decisions are taken by the business concern. With this approach towards an attempt has been made in this book.

The post Accountancy [for Class XII] appeared first on Sahitya Bhawan Publications.

Main Attractions of the Book :

• (1) Adequate numbers of questions are given at the end of each chapter : (i) Long Answer, (ii) Short Answer, (iii) Very Short Answer, (iv) Practical Questions, and (v) Objective Questions.
• (2) Each example is presented in a very simple, logical and systematic sequence i.e., from simple to harder level with proper working notes, tutorial notes and clarification.
• (3) Practical questions are strictly based on the sequence of examples by giving a table, “Solved Examples and Practical Questions” at the end of each chapter.
• (4) Class-tested and well-graded materials are given by giving weightage of each topic, according to the marks/periods allotted by the syllabus.
• (5) Application of Accounting Standard-10 regarding treatment of goodwill in partnership firm.
• (6) Presentation of Cash Flow Statement as per Accounting Standard-3.
• (7) Incorporation of SEBI Guidelines and relevant provisions of the Indian Companies Act, 1956 as amended up to date in Corporate Accounting (Issue of shares and debentures, forfeiture and re-issue of shares, and Redemption of debentures).
• (8) Inclusion of Fund Accounting and Non-Fund Accounting.
• (9) Inclusion of CBSE, NCERT, Jharkhand Academic Council.

Accounting is both a science and an art. Accounting, as a science, has its own assumptions, concepts, principles and standards, whereas an art, it has practical applications of the established rules; on the basis of which justifiable and applicable decisions are taken by the business concern. With this approach towards an attempt has been made in this book.

The post Accountancy appeared first on Sahitya Bhawan Publications.

• प्रत्येक अध्याय के अन्त में—(i) दीर्घ उत्तरीय (Long Answer), (ii) लघु उत्तरीय (Short Answer), (iii) अति लघु उत्तरीय (Very Short Answer), (iv) क्रियात्मक (Practical) तथा (v) वस्तुनिष्ठ (Objective) प्रश्नों की पर्याप्त संख्या।
• प्रत्येक अध्याय की विषय-सामग्री बोधगम्य, सटीक और नवीन शैली में व्यवस्थित ढंग से मुख्य शीर्षकों और उपशीर्षकों में वर्गीकृत।
• प्रत्येक अध्याय में साधित उदाहरणों ;(Solved Examples) तथा क्रियात्मक प्रश्नों (Practical Questions) का प्रवाह सरलतम से कठिनतम की ओर।
• लेखांकन प्रमाप.10 के अनुसार ख्याति का लेखांकन।
• लेखांकन प्रमाप-3 के अनुसार रोकड़ प्रवाह विवरण का प्रस्तुतीकरण।
• सेबी के निर्देशों के अनुसार अंशों और ऋणपत्रों का लेखांकन।
• कोष आधारित और गैर-कोष आधारित लेखांकन की अवधारणा का समावेश।
• यथास्थान सी.बी.एस.ई., एन.सी.आर.टी. और झारखण्ड एकेडमी काँसिल, राँची के प्रश्नों का समावेश।
• प्रस्तुत पुस्तक की विषय सामग्री में भारतीय कम्पनी अधिनियम, 1956 की संशोधित अनुसूची टप् के परिवर्तनों को व्यावहारिक लेखांकन में भरपूर व्यवहार किया गया। साथ ही प्रावधानों का भी स्पष्टीकरण दिया गया है।

The post लेखांकन (Accountancy) appeared first on Sahitya Bhawan Publications.

व्यावहारिक मुद्रा एवं बैंकिंग Applied Money & Banking Book विषय-सूची

1. मुद्रा (उद्गम, परिभाषा, कार्य एवं महत्व)
2. मुद्रा का वर्गीकरण
3. मुद्रा-स्फीति एवं विस्फीति (मुद्रा संकुचन)
4. मुद्रा का परिमाण सिद्धान्त
5. मुद्रा के मूल्य में परिवर्तन तथा उसका माप: सूचकांक
6. मौद्रिक नीति
7. भारतीय मौद्रिक बाजार
8. मुद्रामान (पत्र मुद्रामान सहित)
9. ग्रेशम का नियम
10. पत्र-मुद्रा का निर्गमन
11. स्वर्णमान
12. बैंकिंग: विकास, परिभाषा, कार्य, प्रकार एवं महत्व
13. व्यापारिक बैंक
14. भारत में बैंकिंग प्रणाली एवं भारत में बैंकों का सामाजिक नियन्त्रण तथा राष्ट्रीयकरण
15. भारत में बैंकिंग विधान
16. केन्द्रीय बैंक एवं उसके कार्य
17. रिजर्व बैंक ऑफ इण्डिया
18. बैंकों का निजीकरण
19. भारत में बैंकिंग क्षेत्र में सुधार एवं नरसिम्हम समिति प्रतिवेदन

The post व्यावहारिक मुद्रा एवं बैंकिंग (Applied Money & Banking) appeared first on Sahitya Bhawan Publications.