This book adequately satisfies the standard of undergraduate students. After going through the theory, illustrations and questions of this book, one can easily solve questions of university examinations.

Acquisition of thorough knowledge of Accountancy : A candidate can solve Accountancy questions only when he has confidence and such confidence can be acquired only on the basis of real knowledge of this subject. For this purpose sufficient illustrations have been given to explain various theories, principles, rules and procedures. Selection of practical illustrations and questions in each chapter and placing them in a systematic order is so reasonable, logical, orderly and scientific that even an ordinary student can acquire real, complete, thorough, knowledge of the subject in a very short period of time and without any exertion on his part.

Care has been taken to present the study material in a logical sequence to facilitate easy understanding by the students. Small illustrations have been incorporated in each chapter to explain the concepts/principles dealt with in the chapter.

Advanced Accounting Syllabus For B.Com IInd Year of National P.G. College, Lucknow

• Unit I : Accounting Concepts : Accounting Concepts, Conventions, Postulates and Accounting Standards,
  IFRS : Meaning and Scope.
• Unit II : Branch Accounts : Branch Accounts—Wholly Dependent Branch, Wholesale Systems, Independent Branch Corporation, Insurance Claims : Loss of stock and Loss of profit.
• Unit III : Royalty Accounts : Royalty Accounts—Royalty in connection with mines and copyright royalty.
  Hire purchase : Accounting Records in the book of Hire Purchase and Vender and Installment Payment System. (Simple problems)
• Unit IV : Insolvancy Accounts : Meaning, Circumstances of Insolvancy, Proceedure of
  Declaring Insolvancy, Preparation of Statement of Affairs and Deficiency Account.
  Voyage Accounts : Meaning and Preparation of Voyage Accounts.

Contents

1. Accounting Principles, Concepts, And Conventions
2. Accounting Standards In India [Including International Financial Reporting Standards (IFRS)]
3. Adjustment Entries
4. Final Accounts (Manufacturing Account, Trading Account, Profit & Loss Account, And Balance Sheet)
5. Insolvency Accounts
6. Branch Accounts
7. Departmental Accounts
8. Hire-Purchase System
9. Instalment Payment System
10. Royalty Accounts
11. Voyage Accounts
12. Computation of Insurance Claims

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