Fundamentals of Accounting for CA - CPT

This book discusses various fundamental concepts of accounting, keeping in view the syllabus requirements of CA-CPT examination. Following a ‘teach yourself' style, it presents the subject-matter in a manner that is easy to grasp and retain. With a blend of conceptual learning and problem solving approach, it will meet the specific requirements of the students taking this examination

Salient Features:

• Text incorporating key steps and tutorial notes
• Over 1800 MCQs based on CA-CPT pattern
• Around 50 exhibits, 500 illustrations
• Around 500 solved problems

Table of Content:

• Meaning of Scope of Accounting
• Accounting Principles
• Accounting Standards
• Accounting Policies
• Accounting as a Measurement Discipline
• Accounting Equation
• Journalizing, Posting and Balancing
• Subsidiary Books I - Cash Book
• Subsidiary Books II - Other Book
• Bank Reconciliation Statement
• Capital and Revenue Expenditures and Receipts
• Contingent Assets and Contingent Liabilities
• Trial Balance, Errors and their Rectification
• Valuation of Inventory
• Depreciation, Reserves and Provisions
• Financial Statements
• Final Accounts of Manufacturing Entities
• Accounting for Consignments
• Accounting for Joint Ventures
• Accounting for Bills of Exchange and Promissory Notes
• Goods Sent on Approval or Sale or Return Basis
• Accounting for Partnership Firms - Fundamentals
• Reconstitution of Partnership - Change of Profit Sharing Ratio
• Reconstitution of Partnership - Admission of Partner
• Reconstitution of Partnership - Retirement/ Death of a Partner
• Accounting for Share Capital
• Redemption of Redeemable Preference Shares
• Issue of Debentures