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Fundamentals of Accounting for CA-CPT, 2/e

Fundamentals of Accounting for CA-CPT, 2/e
Books from same Author: Sripal Jain
Books from same Publisher: Pearson Publisher

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Key Features
  • Based on the latest ICAI guidelines
  • More than 100 examples, notes, study tips, and examination keys for quick recap
  • Over 1700 multiple-choice questions
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Description


This second edition would act as a one-stop solution for an in-depth study of accountancy as required to crack the CA-Common Proficiency Test (CPT). The book, divided into nine parts, provides comprehensive descriptions of the concepts, processes, and methods of accounting that are applicable for different business situations. The content of the book has been presented in a simplified manner and comprises of add-on features like study tips and examination keys to stimulate the interest of readers and help them to grasp the matter easily.

Table of Content
 
Part 1: Accounting—An Introduction
Unit 1.1 Meaning and Scope of Accounting 
Unit 1.2 Accounting Concepts, Principles and Conventions 
Unit 1.3 Accounting Standards 
Unit 1.4 Accounting Policies 
Unit 1.5 Accounting as a Measurement Discipline, Valuation Principles, Accounting Estimates
Part 2: Accounting Process
Unit 2.1 Journal Entries 
Unit 2.2 Ledgers
Unit 2.3 Trial Balance 
Unit 2.4 Subsidiary Books 
Unit 2.5 Cash Book 
Unit 2.6 Capital and Revenue Expenditure
Unit 2.7 Contingent Asset and Contingent Liability 
Unit 2.8 Rectification of Errors
Part 3: Bank Reconciliation Statement (BRS)
Part 4: Valuation of Inventories
Part 5: Depreciation Accounting
Part 6: Final Accounts
Part 7 Accounting for Special Transactions
Unit 7.1 Accounting for Consignment Transactions 
Unit 7.2 Accounting for Joint Ventures 
Unit 7.3 Bills of Exchange and Promissory Notes
Unit 7.4 Goods Sent on Approval
Part 8 Partnership Accounts
Unit 8.1 Introduction to Partnership Accounts 
Unit 8.2 Treatment of Goodwill 
Unit 8.3 Admission of a Partner
Unit 8.4 Retirement of a Partner
Unit 8.5 Death of a Partner
Part 9 Company Accounts
Unit 9.1 Introduction to Company Accounts 
Unit 9.2 Issue, Forfeiture and Reissue of Shares
Unit 9.3 Redemption of Preference Shares 
Unit 9.4 Issue of Debentures

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General Information
Author(s)Sripal Jain
PublisherPearson Publisher
Edition2nd Edition
ISBN9789332537965
Pages768
BindingPaperback
LanguageEnglish
Publish YearJuly 2015
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