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Financial Accounting
6th July 2020
By
indiafreenotes
Unit 1 {Book}
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Financial Accounting
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Accounting Meaning, Objectives
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Accounting Scope
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Accounting Functions and Attributes
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Users of Accounting Information
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Accounting Principles
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Accounting Concept vs Accounting Conventions
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Accounting Standards List of Indian Accounting Standards
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Unit 2 {Book}
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Single Entry System Meaning, Features, Characteristics, Types and Limitation
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Merits and Demerits of Single-Entry System
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Conversion into Double Entry System
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Preparation of Statement of Affairs
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Cashbook
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Memorandum
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Trading Account
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Total Debtors Account
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Total Creditors Account
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Bills Receivable and Bills Payable Accounts
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Trading, Profit and Loss Account
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Balance Sheet
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Unit 3 {Book}
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Hire Purchase and Installment Purchase
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Hire Purchase Agreement
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Hire Purchase Price
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Cash Price
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Hire Purchase Charges
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Calculation of Interest
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Calculation of Cash Price
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Journal Entries and Ledger Accounts in the Book of Hire Purchase and Hire Vendor
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Unit 4 {Book}
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Royalty Accounts
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Treatment of Strike and Stoppage of Work
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Accounting Treatment in the Books of Lessee
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Accounting Treatment in the Books of Lessor
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Journal Entries and Ledger Accounts Including Minimum Rent Account
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Unit 5 {Book}
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Conversion of Partnership Firm into a Limited Company
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Purchase Consideration
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Journal Entries and Ledger Accounts in the Book of Vendor
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Dissolution Expenses
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Unrecorded Assets and Liabilities
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Assets and Liabilities not Taken Over by the Purchasing Company
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Contingent Liabilities
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Incorporation Entries
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Preparation of Balance Sheet of the Purchasing Company under Vertical Format
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