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Accountancy Part 1 – Financial Accounting – Class 11

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Description

CONTENTS

Chapter 1 Introduction to Accounting
1.1 Meaning of Accounting
1.2 Accounting as a Source of Information
1.3 Objectives of Accounting
1.4 Role of Accounting
1.5 Basic Terms in Accounting

Chapter 2 Theory Base of Accounting 
2.1 Generally Accepted Accounting Principles (GAAP)
2.2 Basic Accounting Concepts
2.3 Systems of Accounting
2.4 Basis of Accounting
2.5 Accounting Standards

Chapter 3 Recording of Transactions – I 
3.1 Business Transactions and Source Document
3.2 Accounting Equation
3.3 Using Debit and Credit
3.4 Books of Original Entry
3.5 The Ledger
3.6 Posting from Journal

Chapter 4 Recording of Transactions – II 
4.1 Cash Book
4.2 Purchases (Journal) Book
4.3 Purchases Return (Journal) Book
4.4 Sales (Journal) Book
4.5 Sales Return (Journal) Book
4.6 Journal Proper
4.7 Balancing the Accounts

Chapter 5 Bank Reconciliation Statement 
5.1 Need for Reconciliation
5.2 Preparation of Bank Reconciliation Statement

Chapter 6 Trial Balance and Rectification of Errors 
6.1 Meaning of Trial Balance
6.2 Objectives of Preparing the Trial Balance
6.3 Preparation of Trial Balance
6.4 Significance of Agreement of Trial Balance
6.5 Searching of Errors
6.6 Rectification of Errors

Chapter 7 Depreciation, Provisions and Reserves 
7.1 Depreciation
7.2 Depreciation and other Similar Terms
7.3 Causes of Depreciation
7.4 Need for Depreciation
7.5 Factors Affecting the Amount of Depreciation
7.6 Methods of calculating Depreciation Amount
7.7 Straight Line Method and Written Down Method A Comparative Analysis
7.8 Methods of Recording Depreciation
7.9 Disposal of Asset
7.10 Effect of any Addition or Extension to the Existing Asset
7.11 Provisions
7.12 Reserves
7.13 Secret Reserve

Chapter 8 Bill of Exchange 
8.1 Meaning of Bill of Exchange
8.2 Promissory Note
8.3 Advantages of Bill of Exchange
8.4 Maturity of Bill
8.5 Discounting of Bill
8.6 Endorsement of Bill
8.7 Accounting Treatment
8.8 Dishonour of a Bill
8.9 Renewal of the Bill
8.10 Retiring of the Bill
8.11 Bills Receivable and Bills Payable Books
8.12 Accommodation of Bills

Additional information

NCERT Book Code

11110

Medium

English

Author

National Council of Education Research and Training

Class

11

Subject

Accountancy

Language

English

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