Fundamentals Of Accounting For CA Common Proficiency Test (CPT)

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The book take a concept-learning and problem-solving approach which would meet the specific requirements of students preparing for the CPT examination of the institute of Chartered Accountants of India (ICAI). The coverage of the book is self-sufficient for the paper. Written in a simple, easy-to-understand language, the book will be a “Tutor at Home”. Key Features Over 1850 end-of -chapter multiple-choice questions More than 350 examples Over 400 practical problems End-of-chapter important points to remember About The Author P C Tulsian is Reader, Department of Commerce, Ramjas College, University of Delhi. He is a fellow member of the Institute of the ICAI and an associate member of the All India Management Association (AIMA). Table of Contents Preface Syllabus 1. Meaning and Scope of Accounting 2. Accounting Principles 3. Accounting Standards 4. Accounting Policies 5. Accounting as a Measurement Discipline 6. Accounting Equation 7. Journalising, Posting and Balancing 8. Subsidiary Book1- Cash Book 9. Subsidiary Book II- Other Books 10. Bank Reconciliation Statement 11. Capital and Revenue Expenditures and Receipts 12. Contingent Assets and Contingent Liabilities 13. Trial Balance, Errors and Their Rectification 14. Valuation of Inventory 15. Depreciation, Reserves and Provisions 16. Financial Statements 17. Final Accounts of Manufacturing Entities 18. Accounting for Consignment 19. Accounting for Joint Venture 20. Accounting for Bills of Exchange and Promissory Notes 21. Goods Sent on Approval or on sale or Return Basis 22. Accounting for Partnership Firms- Fundamentals 23. Reconstitution of Partnership – Change in profit Sharing Ratio 24. Reconstitution of Partnership – Admission of Partner 25. Reconstitution of Partnership – Retirement/Death of a Partner 26. Accounting for Share Capital 27. Redemption of Redeemable Preference Shares 28. Issue Debentures