Advanced Accountancy Volume-I

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Over the years Advanced Accountancy has emerged as the definitive and comprehensive textbook on accountancy as it completely meets the requirements of students preparing for B.Com., M.Com, MBA, and Professional examinations conducted by different institutions, such as the Institute of Chartered Accountants of India (ICAI), the Indian Institute of Bankers (IIB), the Institute of Company Secretaries of India (ICSI), and the Institute of Cost & Works Accountants of India (ICWAI).

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Dr S N MAHESHWARI is presently Director General, Delhi Institute of Advanced Studies, Delhi. He is also the Chairman, Indian Society of Accounting and Management, New Delhi. During his long and varied experience, he worked as Principal, Hindu College, University of Delhi; Professor Dr S N MAHESHWARI is presently Director General, Delhi Institute of Advanced Studies, Delhi. He is also the Chairman, Indian Society of Accounting and Management, New Delhi. During his long and varied experience, he worked as Principal, Hindu College, University of Delhi; Professor and Dean, Faculty of Commerce and Business Management, Goa University; Director, Institute of Management Science and Productivity Research, New Delhi; Director (Academic), BLS Institute of Management, Mohan Nagar; Vice-Principal, Shri Ram College of Commerce, University of Delhi; and Principal, Staff Training College, New Bank of India, Chandigarh. Dr S N Maheshwari has more than four decades of teaching experience to B.Com., BBA, M.Com., MBA, CA, CS and ICWA students. He has authored more than 50 books and a dozen articles on Accounting and Finance in several leading journals. Dr SUNEEL K MAHESHWARI is Ph.D. in Business Administration from Florida Atlantic University. He also obtained his Masters in Accountancy (with a double major in taxation) from Miami University, Ohio, USA. His first Masters degree was from University of Bombay in 1987. Dr Maheshwari is at present Professor of Accounting in the Division of Accountancy and Legal Environment, Marshall University in 1998 he taught at Miami University, Ohio and Florida Atlantic University, USA. He has also contributed his services as a Management Consultant to many corporate sector giants like Holiday Inn and Tata Consultancy Services. His research interests include executive compensation, activity based costing, REITS, and interdisciplinary applications. He has authored more than a dozen books, and contributed over 20 articles in refereed and international journals besides attending/chairing several national and international conferences. He can be reached at maheshwari@marshall.edu or Suneel_m@hotmail.com Table of Contents Section - 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 Organisations, 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,Hire Purchase, Lease, And Installment Purchase Systems,Branch Accounts,Departmental Accounts, Royalty Accounts,Insurance Claims, Contract Accounts,Insolvency,Introduction To Government Accounting, Miscellaneous Accounts, Section - 3: Partnership Accounts, Fundamentals, Reconstitution Of Partnership Firms - I (Admission), Reconstitution Of Partnership Firms - II (Retirement, Death And Amalgamation),Dissolution Of Partnership Firms