Specialised Accounting Best books Archives - Sahitya Bhawan Publications

Specialised Accounting

admin — Sat, 27 Mar 2021 07:33:32 +0000

The book has been thoroughly revised with more emphasis to reinforce the theoretical principles with actual practice. For this purpose about 1,000 fully solved problems interspersed within the text. In addition, more than 800 unsolved problems with answers have been graded with different levels of difficulty. While selecting the problems the authors had kept in mind that the problems clearly illustrate the concepts and procedures discussed earlier. Besides, the problems included in the book serve as practice exercises for the preparation for universities and professional examinations. Most of the problems, that the authors have included in the revised edition of the book, are from the latest examination question papers of various universities. We are confident that the addition of such a large number of practical questions would enable students to acquire a clear and thorough understanding of the principles, procedures, and practices of accountancy.

The revised edition of this book has all topics of the new syllabus.

In the book, the authors have attempted to provide comprehensive and balanced coverage of the various accounting concepts including the framework for the preparation and presentation of financial statements. In this revised.

Specialized Accounting Syllabus For B.Com. Semester V of Vinoba Bhave University, Hazaribagh

Unit I: Introduction: Shares, Stock, Reserve Capital, and Capital Reserve. Book Building—Meaning, advantages, and process. Sweat equity shares, Surrender of Shares—Distinction between Surrender of Shares and Forfeiture of Shares.

Unit II: Acquisition of business—For a new set of books is opened and for the Existing set of books is continued.

Unit III: Depreciation, Reserves, and Provisions. Depreciation—Meaning, Definitions, Causes, Objectives, and different methods. Accounting of Depreciation under, Fixed Balance Method, and Diminishing Balance Method with changes in Method of Depreciation, Annuity Method, Depreciation Fund Method, and Insurance Policy Method. Reserves and Provisions.

Unit IV: Accounting of Banking Companies—Preparation of P/L A/c and Balance Sheet, Accounting for Rebate on Bill discounted, Interest on Doubtful debts and customer’s accounts.

Unit V: Accounting for Insurance Companies—Preparation of (Annual Accounts) Revenue Accounts, Profit and Loss Accounts, and Balance Sheet.

Specialized Accounting Book Contents

Issue of Shares
Redemption of Preference Shares
Acquisition of Business
Depreciation
Provisions and Reserves
Accounts of Banking Companies
Accounts of Insurance Companies

Book Building

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विशिष्टीकृत लेखांकन (Specialised Accounting)

admin — Fri, 26 Mar 2021 06:59:03 +0000

प्रस्तुत विशिष्टीकृत लेखांकन Specialised Accounting पुस्तक विनोबा भावे विश्वविद्यालय के बी. काॅम. सेमेस्टर V हेतु नए पाठ्यक्रमानुसार तैयार की गई है। प्रस्तुत संस्करण की महत्वपूर्ण विशेषताएं निम्नलिखित हैं:

पुस्तक में पाठ्यक्रम के सभी शीर्षकों को सम्मिलित किया गया है।
शुद्धता अर्थात् त्रुटिविहीनता पुस्तक की एक अति विशिष्ट विशेषता है।
पुस्तक के सभी अध्यायों को कम्पनी अधिनियम, 2013 के अनुसार पूर्णतः नए सिरे से लिखा गया है।

विशिष्टीकृत लेखांकन Specialized Accounting Syllabus For B.Com. Semester V of Vinoba Bhave University, Hazaribagh

Unit II: Acquisition of business—For a new set of books is opened and for the Existing set of books is continued.

Unit IV: Accounting of Banking Companies—Preparation of P/L A/c and Balance Sheet, Accounting for Rebate on Bill discounted, Interest on Doubtful debts and customer’s accounts.

Unit V: Accounting for Insurance Companies—Preparation of (Annual Accounts) Revenue Accounts, Profit and Loss Accounts, and Balance Sheet.

विशिष्टीकृत लेखांकन Specialized Accounting Book विषय-सूची

अंशों का निर्गमन
पूर्वाधिकार अंशों का शोधन
व्यवसाय का क्रय
मूल्य ह्रास
प्रावधान और संचय
बैंकिंग कंपनियों के लेखे
बिमा कंपनियों के लेखे

बुक बिल्डिंग

The post विशिष्टीकृत लेखांकन (Specialised Accounting) appeared first on Sahitya Bhawan Publications.

विशिष्टीकृत लेखांकन (Specialised Accounting)

admin — Mon, 16 Oct 2017 15:13:09 +0000

विशिष्टीकृत लेखांकन Specialised Accounting Book विषय-सूची

अंशों का निर्गमन, हरण, पुनर्निर्गमन एवं पुनर्खरीद
पूर्वाधिकार अंशों का निर्गमन एवं शोधन
ऋणपत्रों का निर्गमन एवं शोधन
कम्पनी के अन्तिम खाते
कम्पनियों के एकीकरण का लेखांकन (लेखांकन मानक-14 के अनुसार)
कम्पनियों का पुनर्निर्माण
सूत्रधारी कम्पनियों का समेकित (एकीकृत) चिट्ठा (ए. एस.-21 सहित)
कम्पनियों का समापन
लाभों का निपटारा: लाभांश एवं बोनस अंश
समामेलन के पूर्व व पश्चात् का लाभ या हानि
दोहरा खाता प्रणाली: विद्युत् पूर्ति सहित
संविलयन
मूल्य ह्रास की अवधारणा एवं लेखे (लेखा मानक-6 के अनुसार)
प्रावधान, संचय एवं कोष
बैंकिंग कम्पनियों के लेखे
बीमा कम्पनियों के लेखे (बीमा नियामक एवं विकास प्राधिकरण द्वारा निर्गत निर्देशों सहित)

The post विशिष्टीकृत लेखांकन (Specialised Accounting) appeared first on Sahitya Bhawan Publications.