TY  - BOOK
AU  - Gupta,R.L.
AU  - Gupta,V.K.
TI  - Financial accounting
SN  - 9788180547324
U1  - 657.48 1
PY  - 2023///
CY  - New Delhi
PB  - Sultan Chand and Sons
KW  - Accounting concepts and conventions
KW  - Bank reconciliation statement
KW  - Single entry system
N1  - The book has been designed for the students of B.Com. I and II semester of the University of Madras.

Salient Features

All illustrations (496) in the chapters have been given with suitable detailed notes on them.
Unsolved exercises (530) have been provided with proper hints.
Answers to all problems have been given in detail.
Objective type questions have been given in all chapters; 
Contents :

Volume I – Text-cum-Assignment
Accounting: Introduction
Accounting Concepts and Conventions
Basic Accounting Process
Capital and Revenue Items and Final Accounts
Rectification of Errors
Bank Reconciliation Statement
Depreciation Accounting
Reserves and Provisions
Branch Accounts
Departmental Accounting
Single Entry System
Receipts and Payments Accounts and Income and Expenditure Account
Fire Insurance Claims
Hire-Purchase Accounts
Instalment-Purchase Accounts
Partnership Accounts: Introduction
Partnership Accounts: Admission
Partnership Accounts: Retirement or Death of a Partner
Partnership Accounts: Dissolution
Partnership Accounts: Piecemeal Distribution
Partnership Accounts: Amalgamation and Sale of Firms
Volume II – Revisionary Text Papers-cum-Short Questions and Problems-cum-Scanner
Revisionary Text Paper
Theory Questions (Short Answers)
Problems (Short Answers)
Scanner: Madras University B.Com. (83 Problems with Solutions)
University Question Papers
ER  -