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Contents
Chapter 1 1.1 1.2 1.3 1.4 1.5
FOREWORD Introduction to Accounting Meaning of Accounting Accounting as a Source of Information Objectives of Accounting Role of Accounting Basic Terms in Accounting
iii 1 2 6 10 13 14
Chapter 2
Theory Base of Accounting
22
Generally Accepted Accounting Principles (GAAP) Basic Accounting Concepts Systems of Accounting Basis of Accounting Accounting Standards
23 24 33 34 35
Recording of Transactions - I
41
Business Transactions and Source Document Accounting Equation Using Debit and Credit Books of Original Entry The Ledger Posting from Journal
41 45 47 56 64 67
Recording of Transactions - II
91
2.1 2.2 2.3 2.4 2.5 Chapter 3 3.1 3.2 3.3 3.4 3.5 3.6 Chapter 4 4.1 4.2 4.3 4.4 4.5 4.6 4.7
Cash Book Purchases (Journal) Book Purchases Return (Journal) Book Sales (Journal) Book Sales Return (Journal) Book Journal Proper Balancing the Accounts
92 117 119 121 123 129 131
Chapter 5 5.1 5.2 Chapter 6 6.1 6.2 6.3 6.4 6.5 6.6 Chapter 7 7.1 7.2 7.3 7.4 7.5 7.6 7.7 7.8 7.9 7.10 7.11 7.12 7.13 Chapter 8 8.1 8.2 8.3 8.4 8.5 8.6 8.7 8.8 8.9 8.10 8.11 8.12
Bank Reconciliation Statement
150
Need for Reconciliation Preparation of Bank Reconciliation Statement
151 156
Trial Balance and Rectification of Errors
181
Meaning of Trial Balance Objectives of Preparing the Trial Balance Preparation of Trial Balance Significance of Agreement of Trial Balance Searching of Errors Rectification of Errors
181 182 185 190 192 193
Depreciation, Provisions and Reserves
227
Depreciation Depreciation and other Similar Terms Causes of Depreciation Need for Depreciation Factors Affecting the Amount of Depreciation Methods of calculating Depreciation Amount Straight Line Method and Written Down Method A Comparative Analysis Methods of Recording Depreciation Disposal of Asset Effect of any Addition or Extension to the Existing Asset Provisions Reserves Secret Reserve
227 231 231 232 234 235 240
Bill of Exchange
279
Meaning of Bill of Exchange Promissory Note Advantages of Bill of Exchange Maturity of Bill Discounting of Bill Endorsement of Bill Accounting Treatment Dishonour of a Bill Renewal of the Bill Retiring of the Bill Bills Receivable and Bills Payable Books Accommodation of Bills
280 282 284 285 285 286 286 293 298 301 303 317
242 251 261 264 266 270
Accountancy Financial Accounting Volume I Textbook for Class XI
Chapter 1 1.1 1.2 1.3 1.4 1.5
FOREWORD Introduction to Accounting Meaning of Accounting Accounting as a Source of Information Objectives of Accounting Role of Accounting Basic Terms in Accounting
iii 1 2 6 10 13 14
Chapter 2
Theory Base of Accounting
22
Generally Accepted Accounting Principles (GAAP) Basic Accounting Concepts Systems of Accounting Basis of Accounting Accounting Standards
23 24 33 34 35
Recording of Transactions - I
41
Business Transactions and Source Document Accounting Equation Using Debit and Credit Books of Original Entry The Ledger Posting from Journal
41 45 47 56 64 67
Recording of Transactions - II
91
2.1 2.2 2.3 2.4 2.5 Chapter 3 3.1 3.2 3.3 3.4 3.5 3.6 Chapter 4 4.1 4.2 4.3 4.4 4.5 4.6 4.7
Cash Book Purchases (Journal) Book Purchases Return (Journal) Book Sales (Journal) Book Sales Return (Journal) Book Journal Proper Balancing the Accounts
92 117 119 121 123 129 131
Chapter 5 5.1 5.2 Chapter 6 6.1 6.2 6.3 6.4 6.5 6.6 Chapter 7 7.1 7.2 7.3 7.4 7.5 7.6 7.7 7.8 7.9 7.10 7.11 7.12 7.13 Chapter 8 8.1 8.2 8.3 8.4 8.5 8.6 8.7 8.8 8.9 8.10 8.11 8.12
Bank Reconciliation Statement
150
Need for Reconciliation Preparation of Bank Reconciliation Statement
151 156
Trial Balance and Rectification of Errors
181
Meaning of Trial Balance Objectives of Preparing the Trial Balance Preparation of Trial Balance Significance of Agreement of Trial Balance Searching of Errors Rectification of Errors
181 182 185 190 192 193
Depreciation, Provisions and Reserves
227
Depreciation Depreciation and other Similar Terms Causes of Depreciation Need for Depreciation Factors Affecting the Amount of Depreciation Methods of calculating Depreciation Amount Straight Line Method and Written Down Method A Comparative Analysis Methods of Recording Depreciation Disposal of Asset Effect of any Addition or Extension to the Existing Asset Provisions Reserves Secret Reserve
227 231 231 232 234 235 240
Bill of Exchange
279
Meaning of Bill of Exchange Promissory Note Advantages of Bill of Exchange Maturity of Bill Discounting of Bill Endorsement of Bill Accounting Treatment Dishonour of a Bill Renewal of the Bill Retiring of the Bill Bills Receivable and Bills Payable Books Accommodation of Bills
280 282 284 285 285 286 286 293 298 301 303 317
242 251 261 264 266 270
Accountancy Financial Accounting Volume I Textbook for Class XI
