1. Concept of Generally Accepted Accounting Principles (GAAP), 2. Accounting Standards : International and Indian, 3. Accounting for Price Level Changes or Inflation Accounting, 4. Accounting of Non-trading Organisations/Institutions, 5. Joint Venture Accounts, 6. Consignment Accounts, 7. Accounts of Banking Companies, 8. Accounts of General Insurance Companies, 9. Departmental Accounts, 10. Branch Accounts, 11. Hire Purchase System, 12. Instalment Payment System, 13. Royalty Accounts, 14. Partnership Accounts : Preliminary and Final Accounts, 15. Reconstitution of Partnership Firm : Goodwill and Admission of a Partner, 16. Reconstitution of Partnership Firm : Retirement and Death of a Partner, 17. Dissolution of a Partnership Firm (Excluding Insolvency of Partner)

1.Accounting : An Introduction, 2. Accounting Principles : Basic Concepts and Conventions , 3 .Financial Accounting Standards, 1. Issue, Forfeiture and Reissue of Shares, 2. Concept and Process of Book-Building, 3. Issue of Rights, Bonus Shares and Buy Back of Shares , 4. Issue and Redemption of Preference Shares, 5. Issue of Debentures, 6. Redemption of Debentures, 7. Final Accounts of Companies, 8. Disposal of Profits (As Per New A.S.-4), 9. Valuation of Goodwill, 10. Valuation of Shares, 11. Accounting for Amalgamation of Companies as per A.S.-14 (ICAI), 12. Internal Reconstruction, 13. Consolidated Balance Sheet of Holding Companies/Parent Companies (With A.S. 21), 14. Liquidation of Company (Voluntary Liquidation Only), 15. Voyage Accounts, 16. Investment Accounts, 17. Underwriting of Shares, Double Account System Accounts of Banking Companies Objective Type Questions.

1.Evolution of Management Accounting, 2. Accounting Principles, Concepts and Conventions, 3. Financial Statement, 4. Analysis and Interpretation of Financial Statements, 5. Ratio Analysis, 6. Funds-Flow Statement, 7. Cash-Flow Statement (As per Accounting standard–3), 8. Materials Control and Valuation, 9. Inflation Accounting or Price Level Changes, 10. Marginal Costing and Absorption Costing, 11. Break-Even-Point or Cost Volume Profit Analysis Examination Paper

1.Accounting : Meaning and Scope,2 .Accounting Principles : Concepts and Conventions,3. Preparation, Presentation and Analysis of Financial Statements, 4. Accounting of Non-Trading Organisations/Institutions, 5 .Single Entry System or Accounts from Incomplete Records , 6.Royalty Accounts, 7. Hire Purchase System, 8. Instalment Payment System, 9.Departmental Accounts, 10. Branch Accounts , 11. Insolvency Accounts, 12. Dissolution of Partnership Firm–1,13. Dissolution of Partnership Firm–2, 14. Dissolution of Partnership Firm–3, 15. Sale of Partnership Firm/Conversion into Company, 16. Consignment Accounts, 17. Joint Venture Accounts, Depreciation Provisions, Reserves and Funds Objective Type Questions

An excellent book for commerce students appearing in competitive, professional and other examinations. 1.Accounting : An Introduction, 2 .Accounting Principles : Basic Concepts and Conventions, 3. Financial Accounting Standards, (1) Issue, Forfeiture and Reissue of Shares, (2) Concept and Process of Book-Building , (3) Issue of Rights, Bonus Shares and Buy Back of Shares, (4) Issue and Redemption of Preference Shares, (5) Issue of Debentures , (6) Redemption of Debentures, (7) Final Accounts of Companies, (8) Disposal of Profits (As Per New A.S.-4), (9) Valuation of Goodwill, (10) Valuation of Shares, (11) Accounting for Amalgamation of Companies as per A.S.-14 (ICAI), (12) Internal Reconstruction, (13) Consolidated Balance Sheet of Holding Companies/Parent Companies (With A.S. 21), (14) Liquidation of Company (Voluntary Liquidation Only), (15) Voyage Accounts, (16) Investment Accounts, (17) Underwriting of Shares, Objective Type Questions.

1.Accounting : Meaning and Scope, 2 .Accounting Principles : Concepts and Conventions, 3 Accounting Standards, 4 .Accounting Standards, 5. Recording of Transactions : Journal, Ledger and Trial Balance, 6. Rectification of Errors, 7 .Sub-Division of Journal : Subsidiary Books [(i) Cash Book,(ii) Other Subsidiary Books}, 8. Final Accounts with Adjustments, 9. Depreciation, 10 .Issues Forfeiture and Reissue of Shares, 11. Issue and Redemption of Preference Shares , 12. Issue of Debentures , 13. Redemption of Debentures, 14. Hire Purchase System , 15. Instalment Payment System, 16. Accounting of Non-Trading Organisations/Institutions, 17. Partnership Accounts-Basic Concepts and Final Accounts, 18. Preparation and Presentation of Financial Statements, 19. Analysis and Interpretation of Financial Statements, 20. Ratio Analysis.

1. Management Accounting : Meaning, Scope and Functions, 2. Accounting Principles : Concepts and Conventions, 3. Financial Statements, 4. Analysis and Interpretation of Financial Statements, 5. Ratio Analysis, 6. Fund Flow Analysis, 7. Cash Flow Statement, 8. Break-Even Point or Cost-Volume-Profit Analysis, 9. Business Budgeting, 10 . Budgetary Control, 11. Standard Costing and Cost Variance Analysis, 12. Responsibility Accounting, 13. Differential Cost Analysis, 14. Marginal Costing and Absorption Costing, 15. Decision Accounting and Marginal Costing System.

A text book according to the latest syllabus and pattern based on Madhyamik Shiksha Parishad, Uttar Pradesh Accountancy Class XI 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 A Appendix : Dictionary of Accounting B Latest Model Paper (BSEB) C Examination Paper (JAC) with OMR Sheet

According to the Latest Syllabus based on Choice Based Credit System (CBCS) for Kolhan University, Chaibasa for B. Com Semester – I(CBCS). Financial Accounting 1. Accounting—An Introduction, 2. Accounting Principles : Basic Concepts and Conventions, 3. Financial Accounting Standards, 4. Accounting of Non-Trading or Not-for-Profit Organisations/Institutions, 5. Measurement of Business Income, 6. Depreciation, 7. Valuation of Inventory (Stock), 8. Hire-Purchase System, 9. Instalment Payment System, 10. Branch Accounts, 11. Dissolution of a Partnership Firm-1, 12.. Dissolution of a Partnership Firm-2 (Insolvency of Partners), 13. Dissolution of a Partnership Firm-3 (Gradual Realisation of Assets and Piecemeal Distribution), 14. Sale of Partnership Firm/Conversion into Company. A - Objective Type Questions

1.Cost Accounting—Meaning, Importance an Evaluation, 2. Elements of Cost and their Classification, 3 .Materials Control and Valuation, 4. Labour Cost Control, 5. Expenses/Overheads, 6. Overheads—Machine-Hour Rate, 7. Single or Unit or Output Costing , 8. Calculation of Tender Price or Quotation Price , 9. Production Account or Manufacturing Account, 10. Contract Costing, Job Costing and Batch Costing , 11. Process Cost Accounting, 12. Reconciliation of Cost and Financial Accounts , 13. Cost Audit, Examination Paper.