Practice in Accountancy: Sankar Prasad Basu | K. L. Narang

Chapter-1: Introduction;
Chapter-2: Double entry system;
Chapter-3: Ledger and journal;
Chapter-4: Sales, purchases and returns journals;
Chapter-5: Cash book, bank reconcillation statement and petty cash book;
Chapter-6: General journal;
Chapter-7: Trial balance;
Chapter-8: Capital and revenue transactions;
Chapter-9: Adjusting entries;
Chapter-10: Provision and reserve;
Chapter-11: Depreciation;
Chapter-12: Bad debts, provision for bad debts, provision for discount on debtors and creditors;
Chapter-13: Application of rates;
Chapter-14: Stock valuation and stock taking;
Chapter-15: Final accounts and balance sheet;
Chapter-16: rectification of errors;
Chapter-17: Self-balancing and sectional balancing systems;
Chapter-18: Incomplete records and single entry;
Chapter-19: Final accounts and balance sheet of non-trading concerns;
Chapter-20: Negotiable instruments;
Chapter-21: Average due date and accounts current;
Chapter-22: Consignment accounts;
Chapter-23: Joint venture accounts;
Chapter-24: Manufacturing account;
Chapter-25: Partnership accounts-appropriation of profits;
Chapter-26: Partnership accounts - admission of a partner;
Chapter-27: Partnership accounts - change in profit sharing ratio;
Chapter-28: Partnership accounts - retirement of a partner;
Chapter-29: Partnership accounts - death of a partner;
Chapter-30: Partnership accounts: dissolution of firms;
Chapter-31: Partnership accounts - miscellaneous advanced problems;
Chapter-32: Company accounts - issue of shares and forfeiture;
Chapter-33: Company accounts - issue of debentures;
Chapter-34: Company accounts - underwriting of shares and debentures;
Chapter-35: Company accounts - capitalization of profit (Bonus shares);
Chapter-36: Redemption of preference shares;
Chapter-37: Redemption of debentures;
Chapter-38: Accounting functions;
Chapter-39: Accounting for local self governments;
Chapter-40: Accounting for co-operative societies;
Chapter-41: Amalgamation of firms;
Chapter-42: Acquisition of business by a company;

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