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About the book

Term – I
1. Introduction
1.1 Introduction
1.2 Scope, need and development
1.3 Branches of accounting
1.4 Accounting standards in India- concepts objectives and benefits
1.5 Overview of accounting standards in India
1.6 Accounting Standard 1 (AS–1)
2. Reconstitution of Partnership Firm
2.1 Introduction
2.2 Admission of a partner
2.3 Retirement of a partner
2.4 Death of a partner
3. Accounting for Partnership Firm
3.1 Dissolution of partnership
3.2 Piecemeal distribution
4. Advance Issues in Partnership Accounts
4.1 Amalgamation of partnership firm
4.2 Conversion of a partnership firm into a limited company
5. Final Accounts of Co-operative Societies
5.1 Introduction
5.2 Meaning of co-operative
5.3 Co-operative legislation
5.4 List of books of accounts or common co-operative societies
5.5 Type of co-operative societies
5.6 Co-operative account keeping
5.7 Preparation of receipts and payments statements
5.8 Final accounts of co-operative societies
5.9 Format [As per Maharashtra Co-operative Soc. Rules 1961]
5.10 Important items in balance sheet
5.11 Allocation of the profit as per Maharashtra co-operative societies act
5.12 Ascertainment of net profit
Term - II
6. Accounts of Not for Profit Organisation and Accounts of Professionals
6.1 Meaning of not for profit organization
6.2 Accounts of a professional firm
7. Royalty account’s
7.1 Introduction
7.2 Important terms
7.3 Journal entries
7.4 Journal entry in the books of lessee
8. Consignment Accounts
8.1 Introduction
8.2 Accounting for consignment in the books of consignor
8.3 Accounting for consignment in the books of consignee
8.4 Valuation of stock on consignment
8.5 Accounting for goods sent on consignment invoiced at mark up price
8.6 Goods in transit
8.7 Advance by consignee vs security against the consignment
8.8 Discounting of bill received on consignment
8.9 Normal loss of goods sent on consignment
8.10 Abnormal loss of goods sent on consignment
8.11 Del creder commission and bad debt
8.12 Proforma of ledger accounts
9. Hire Purchase and Installment System
9.1 Introduction and meaning of hire purchase
9.2 Terms used in hire purchase
9.3 Accounting records
9.4 Default and repossession
9.5 Practical problem’s on complete and partial repossession
9.6 Instalment purchase system
9.7 Practical problem on installment purchase system
10. Accounts in Computerised Environment
10.1 Introduction
10.2 An overview of computerized accounting system
10.3 Components of computerized accounting system
10.4 Components of computers in accounting
10.5 Relationship between computerize accounting and financial accounting
10.6 Stages of accounting data processing
10.7 Use of computer for accounting
10.8 Importance of computerized accounting system
10.9 Advantages of computerized accounting system
10.10 Limitations of computerized accounting system
10.11 Computerized system us manual system
10.12 Conclusion

Academic Details

  • Phase Graduation

  • Stream Commerce

  • Standard/Year Firstyear

  • Medium Marathi,English

  • Board/University Pune

  • Subject Accountancy


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