JKSSB FINANCE ACCOUNTS ASSISTANT : Arihant's Handbook of Accountancy Download Pdf Free
Arihant's Handbook of Accountancy is a Revision cum Quick Study Resource for Class XI-XII students and equally useful for those students who are preparing for competitive examinations JKSSB FINANCE ACCOUNTS ASSISTANT. Due to its simple information and lucid language it can also be used for general references. Students would like to learn a lot in a short duration, but with the help of a single and less voluminous book like this.
This handbook is an exhaustive and precise collection of all the topics that come under business studies such as, concepts, definitions, principles and procedures; well illustrated with examples and diagrams.
JKSSB FINANCE ACCOUNTS ASSISTANT : Arihant's Handbook of Accountancy Download Pdf Free
CONTENTS
Arihant's Handbook of Accountancy for JKSSB FINANCE ACCOUNTS ASSISTANT
1. Theoretical Framework of Accounting
- Introduction
- Meaning of accounting
- Objective of Accounting
- Characteristics of Accounting
- Accounting Process or Cycle
- Function of Accounting
- Relationship between Book-Keeping, Accounting and Accountancy
- Advantages and Disadvantages of Accounting
- Branches of Accounting
- Introduction
- GAAP: Assumptions, Concepts, and Conventions
- Accounting Policies
- Valuation Principles
- Introduction
- Basic Accounting Terms
- Accounting Equation
- Accounting Standards
- International Financial Reporting Standards IFRS
- Introduction
- Meaning of Accounting Process
- Source Documents
- Voucher
- Book of Original Entry
- Ledger
- Trail Balance
- Introduction
- Bank Reconciliation Statement BRS
- Receivable Reconciliation Statement
- Payables Reconciliation Statement
- Stock Reconciliation Statement
- Introduction
- Purpose or Significance of Inventory Valuation
- Valuation of Inventory
- Inventory System
- Applicability of Accounting Standard
- Inventory Valuation or Balance Sheet Data
- Introduction
- Final Accounts of Non-Manufacturing Firms
- Final Accounts of Manufacturing Firms
- Introduction
- Meaning of Not-for-Profit Organisation
- Final Accounts of Non-for Profit Organisaiton
- Accounting System for Non-for-Profit Organisation
- Introduction
- Meaning of Single Entry System/Incomplete Records
- Ascertainment of Profit or Loss under Single Entry System
- Introduction of Errors
- Types of Errors
- Nature of Errors
- Steps to Locate the Errors
- Rectification of Errors
- Depreciation
- Meaning of Depreciation
- Causes of Depreciation
- Related Concepts of Depreciation
- Characteristics, Needs and Factors of Depreciation
- Methods of Computing Depreciation
- Accounting Treatment of Depreciation
- Change in the Method of Depreciation
- Introduction
- Documents used in the Consignment Process
- Concept of Joint Venture
- Features of Joint Venture
- Difference between joint venture and Partnership
- Accounting treatment for joint venture transaction
- Selection of Methods for Preparing Joint Venture Accounts
- Introduction
- Meaning of Bills of Exchange
- Parties of Bills of Exchange
- Preparation of Bills of Exchange
- Foreign Bills
- Promissory Note
- Terms Related to Bills of Exchange
- Accounting Treatment of Bills of Exchange or Promissory Note
- Dishonor of Bills of Exchange
- Renewal of Bills of Exchange
- Accommodation Bills
- Insolvency of the Drawee of the Bills of Exchange
- Concept of Sale of Goods on Approval or Return Basis
- Accounting Methods to Record Transactions
- Introduction
- Meaning of Partnership
- Partnership Deed
- Final Accounts of Partnership Firms
- Capital Accounts System
- Interest on Partners Drawings
- Interest on Partner's Capitals
- Past Adjustments
- Guarantee of Profit
- Introduction
- Meaning of Change in Profit Sharing Ratio
- Accounting Treatment of Goodwill
- Revaluation of Assets and Reassessment of Liabilities
- Treatment of Accumulated Profits an Unwritten off Losses
- Introduction
- Meaning of Admission of a Partner
- New Profit Sharing Ratio
- Sacrificing Ration
- Goodwill
- Treatment of Hidden Goodwill or Inferred Goodwill
- Treatment of Accumulated Profits and Accumulated Losses
- Computation of New Partner's Capital
- Introduction
- Meaning of Retirement of Partner
- New Profit Sharing Ratio
- Gaining Ratio
- Treatment of Goodwill
- Hidden Goodwill
- Revaluation of Assets and Reassessment of Liabilities
- Treatment of accumulated Profit an Unwritten off Losses
- Life Insurance Policy
- Settlement of Amount Payable to Retiring Partner
- Adjustment of Capital of Continuing Partners
- Meaning of Death of a Partner
- Effect of Amount Payable to the Legal Heirs of Deceased Partner
- Calculation of Deceased Partner's Share in the profit
- Accounting Treatment of Deceased Partner's Share in Profit or Loss
- Calculation of Final Amount Payable to the Executors
- Concept of Dissolution of Partnership
- Modes of Dissolution of Firms
- Settlements of Accounts
- Interesting Facts Emerging on Dissolution of Firm
- Memorandum Balance Sheet
- concept of Insolvency under Partnership
- Introduction
- Meaning of a Company
- Features of Joint Stock Company
- Types of Joint Stock Company
- Share Capital
- Subscription of Shares
- Securities Premium Reserve
- Accounting for shares
- Forfeiture and Re-issue of Shares
- Introduction
- Meaning of Debentures
- Security of Debenture holders
- Debenture Trust Deed
- Types of Debentures
- Accounting for Debenture
- Issue of Debentures from the point of view of Redemption
- Writing off Discount/Loss on Issue of Debentures
- Meaning of Redemption of Debentures
- Sources of Redemption of Debentures
- Methods of Redemption of of Debentures
- Creation of Debenture Redemption Reserve Account
- Accounting Treatment for Redemption of Debentures
- Treatment of Interest on Own Debentures
- Introduction
- Meaning of Preference Shares
- Redemption of Preference Shares
- Important Concepts
- Computation of Capital Redemption Reserve CRR
- Meaning of Financial Accounts
- Features of Financial Statements
- Objectives of Financial Statements
- Importance of Financial Statements
- Forms and Contents of Financial Statements
- Structure of Schedule III
- General Instruction for Preparation of Balance Sheet
- General Instruction for Preparation of Profit and Loss
- Accounting Treatment of some selected items given in the Trail Balance
- Concept of Cost Accounting
- Evolution of Cost Accounting
- Objectives of Cost Accounting
- Importance/advantages of Cost Accounting
- Disadvantages of Cost Accounting
- Relationship between financial accounting and Cost Accounting
- Other related terms used in Cost Accounting
- Methods of Costing
- Techniques of Costing
- Installation of Cost Accounting system
- Classification of Cost
- Cost Audit
- Generally Accepted Cost Accounting Principles and Cost Accounting Standards
- Concepts of Material
- Types of Material
- Material Control
- Standard Purchase Procedure
- Steps involved in Purchase Procedure
- Storage of Materials
- Economic Order Quantity
- Inventory Ratio
- ABC Analysis
- FSN Analysis
- Accounting System for Material
- Accounting and Control of Material Losses
- Labor Cost
- Time Keeping
- Time Booking
- Payroll Accounting
- Overtime Premium
- Incentive System
- Labour Turnover
- Labour Productivity
- Terms used in Engineering and Work Study Department
- Direct Expenses
- Introduction
- Importance of Overhead costing
- Procedure in Overhead costing
- Types of Overhead rates
- Treatment of Over or Under Absorption of Overheads
- Distribution of Administration Overheads
- Distribution of Selling and Distribution Overheads
- Introduction
- Cost Accumulation
- Cost Collation
- Preparation of Cost Sheets
- Cost Sheets for various industries
- Customized Formats of Cost Sheet
- Introduction
- Meaning of Fundamental of Management Accounting
- Definition of Fundamental of Management Accounting
- Marginal Costing
- Absorption Costing
- Keys Concepts used in Marginal Costing
- Meaning Analysis of Financial Statements
- Types of Analysis of Financial Statements
- Process of Analysis of Financial Statements
- Objectives of Analysis of Financial Statements
- Importance of Analysis of Financial Statements
- Parties interested in Analysis of Financial Statements
- Limitations of Analysis of Financial Statements
- Tools or Techniques for Analysis of Financial Statements
- Comparative Statements
- Meaning of Cash Flow Statement
- Objectives of Cash Flow Statement
- Uses of Cash Flow Statement
- Limitations of Cash Flow Statement
- Classification of Business Activities
- Forms of Presentation of Cash Flow Statement
- Classification of Various Activities
- Ratio
- Ration Analysis
JKSSB FINANCE ACCOUNTS ASSISTANT : Arihant's Handbook of Accountancy Download Pdf Free
Tags: JKSSB Finance Accounts Assistant, JKSSB Finance Accounts Assistant PDF, JKSSB Finance Accounts Assistant Study material, JKSSB Finance Accounts Assistant Accountancy pdf JKSSB FINANCE ACCOUNTS ASSISTANT : Arihant's Handbook of Accountancy Download Pdf Free