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100			_aMaheshwari, S N, Maheshwari,Suneel K and Maheshwari,Sharad _936044
245			_aFinancial Accounting : for Bcom of CBCS and Foundation of CA,CS and CMA
260			_bVikas Publishing House Pvt Ltd _cNew Delhi 2018
300			_axvi,1997 p. _bPaperback
505			_aSection-1: Accounting Principles and Processes: 1. Meaning and Scope of Accounting, 2. Accounting Principles, 3. Basic Accounting Terms, 4. Journalising Transactions, 5. Ledger Posting and Trial Balance, 6. Sub-Division of Journal, 7. Negotiable Instruments, 8. Bank Reconciliation Statement, 9. Matching Concept, 10. Capital and Revenue, 11. Final Accounts, 12. Rectification of Errors, 13. Depreciation, Provisions and Reserves, 14. Accounting Concept of Income, 15. Sectional and Self-Balancing Systems, 16. Accounts of Non-Profit Making Organizations, 17. Single Entry System, 18. Computers and Accounting: An Introduction, 19. Accounting in a Computerized Environment, 20. Accounting and Database System, Section-2: Special Accounting Problems: 1. Consignment Accounts, 2. Joint Venture Accounts, 3. Account Current and Average Due Date, 4. Inventory Valuation, 5. Hire Purchase, Lease and Instalment Purchase Systems, 6. Branch Accounts, 7. Departmental Accounts, 8. Accounting for Price Level Changes, 9. Insurance Claims, 10. Royalty Accounts, Section-3: Partnership Accounts: 1. Fundamentals, 2. Reconstitution of Partnership Firms (Admission), 3. Reconstitution of Partnership Firms-II (Retirement, Death and Amalgamation), 4. Dissolution of Partnership Firms • Appendices: I: Present Value of Rs. 1, II: Periodic Deposit Which Will Amount to Rs. 1, III: Present Value of Rs. 1 Received Annually for N Years, IV: Periodic Payment to Amortize Rs. 1 and Interest • Updated position regarding Accounting Standards (ASs) issued by the Institute of Chartered Accountants of India. • Notification of 40 Indian Accounting Standards (Ind ASs) issued by the Ministry of Corporate Affairs, Govt. of India. • Phased implementation of Ind ASs by the concerned authorities to bring at par Indian Finance Reporting System with Global Financial Reporting System. • Addition of a new chapter "Royalty Accounts" in section II as per course content requirements.
520			_aFinancial Accounting provides a comprehensive coverage of course requirements for students studying to appear in the Financial Accounting paper of B.Com examinations under different Indian universities, including those that have adopted the CBCS system. It also meets the requirements of students appearing in the accounting paper at the Foundation Examinations of Institute of Chartered Accountants of India, the Institute of Company Secretaries of India and the Institute of Cost Accountants of India. The book is divided into three sections: Section I explains the fundamental principles necessary for understanding the subject. It covers the entire accounting cycle, from recording of financial transactions to the preparation of final accounts. Section II deals with accounting problems related to certain specific types of business transactions. Section III deals with partnership accounts.
650			_2Financial accounting
942			_2ddc _cBK