Description
Taxmann Accounting (Accounts) Study Material by D.G. SHARMA
This book aims to build up the student's knowledge base & lay the foundation for their professional education. It endeavours to provide a good command of the basics, such as Accounting Concepts & Conventions, Capital & Revenue Items, etc.
This book is prepared exclusively for the Foundation Level of Chartered Accountancy Examination requirement. It covers the entire revised, new syllabus as per ICAI.
The Present Publication is the 5th Edition for the CA-Foundation | New Syllabus | June 2024 exams. This book is authored by CA D.G. Sharma & Dr S.K. Agrawal, with the following noteworthy features:
Strictly as per the New Syllabus of ICAI
[Lucid Discussions in a Simple Language] for theoretical concepts is provided for a comprehensive understanding
[Numerous Illustrations] have been incorporated into the book
[Detailed Working Notes & Practice Questions] along with Hints & Answers have been provided in the book
Coverage of this book includes:
Solved Paper – December 2023 | Principles & Practice of Accounting | Suggested Answers
[Student-Oriented Book] The authors have developed this book keeping in mind the following factors:
Interaction of the authors with their students, with specific emphasis on difficulties faced by students in the examinations
Shaped by the author's experience of teaching the subject matter at different levels
Reactions and responses of students have also been incorporated at different places in the book
The contents of this book are as follows:
Theoretical Framework – Meaning & Scope of Accounting
Theoretical Framework – Accounting Concepts, Principles & Conventions
Theoretical Framework – Capital and Revenue Expenditure
Theoretical Framework – Contingent Assets and Contingent Liabilities
Theoretical Framework – Accounting Policies
Theoretical Framework – Accounting Standards – Concepts, Objective, Benefits
Theoretical Framework – Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates
Accounting Process (Journal, Ledger, Trial Balance, Cash Book, Subsidiary Books)
Bank Reconciliation Statement
Bills of Exchange
Rectification of Errors
Depreciation
Final Accounts
Inventory Valuation
Accounting for Incomplete Records
Not-for-Profit Organisations
Partnership including Dissolution of Firms & LLP
Company Accounts – Shares
Company Accounts – Debentures
Company Accounts – Financial Statement of Companies
Company Accounts – Accounting for Bonus Issue and Right Issue
Company Accounts – Redemption of Preference Shares
Company Accounts – Redemption of Debentures