ADVANCED ACCOUNTANCY

Section-1: Accounting Principles and Processes • Meaning and Scope of Accounting • Accounting Principles • Journalising Transactions • Ledger Posting and Trial Balance • Sub-Division of Journal • Negotiable Instruments • Bank Reconciliation Statement • Matching Concept • Capital and Revenue • Final Accounts • Rectification of Errors • Accounting Concept of Income • Depreciation, Provisions and Reserves • Advanced Final Accounts • Sectional and Self-Balancing Systems • Accounts of Non-Profit Making Organizations • Single Entry System, Section-2: Special Business Accounting • Consignment Accounts • Joint Venture Accounts • Account Current and Average Due Date • Inventory Valuation • Hire Purchase, Lease and Instalment Purchase Systems • Branch Accounts • Departmental Accounts • Royalty Accounts • Insurance Claims • Contract Accounts • Insolvency Accounts • Introduction to Government Accounting • Miscellaneous Accounts, Section-3: Partnership Accounts • Fundamentals • Reconstitution of Partnership Firms (Admission) • Reconstitution of Partnership Firms-II (Retirement, Death and Amalgamation) • Dissolution of Partnership Firms • Appendix-I: Guidance Note on Terms Used in Financial Statements • Appendix-II: Present Value of Rs. 1 • Appendix-III: Periodic Deposit Which Will Amount to Rs. 1 • Appendix-IV: Present Value of Rs. 1 Received Annually for N Years • Appendix-V: Periodic Payment to Amortize Rs. 1 and Interest