Introduction to Accountancy

Introduction to Accountancy

Authors : T S Grewal & S C Gupta

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About the Author

T S Grewal :-
He was an eminent educationist and humanist, whose values, principles and philosophy of life acted as a source of inspiration and guiding light for all those who ever came in contact with him. In the year 1968, he was selected for International Teachers Program by Harvard Business School, Boston, U.S.A. which he completed with distinctions in 5 courses. His erudition in Commerce and Management subjects are too well known. Apart from his numerous articles in various national and international journals, he has written scholarly text books on the subject of accountancy, including management and cost accounting. His books speak volumes about his gigantic scholarly attainments.

S C Gupta :-
He is a distinguished academician, was former Reader in Commerce, Hans Raj College, University of Delhi. He has teaching experience of more than 40 years in the Department of Commerce, Hansraj College of the University of Delhi. Since long, he has been associated in different capacities with the Institute of Chartered Accountants of India and the Institute of Company Secretaries of India. Today, he is one of the most experienced and distinguished teachers of Accounting in the country.

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Introduction to Accountancy

Table of Content

1. Introduction, 2. Record of Transactions - Journal, 3. The Ledger, 4. The Practical
System (I): The Cash Book and Banking Transactions, 5. The Practical System (II): Sale and Purchase of Goods, 6. Trial Balance and Erros, 7. Bill of Exchange or Hundies, 8. Final Accounts, 9. Consignment Accounts, 10. Joint Ventures, 11. Depreciation, 12. Partnership Account, 13. Joint Stock Companies, 14. Branch and Departmental Accounts, 15. Self-Balancing Ledgers, 16. Hire-Purchase, Instalments and Royalties, 17. Accounts from Incomplete Records, 18. Accounts of Non-Profit Organisations, 19. Amalgamation and Reconstruction of Joint-Stock Companies, 20. Insolvency Accounts, 21. Bank Accounts, 22. Accounts of Insurance Companies, 23. Double Account System, 24. Cash and Funds Flow Statements, 25. Analysis of Financial Statements or Ratio Analysis • Multiple Choice Questions (Chapter-wise)