Practical Problems In Business Accounting And Analysis by Dr. S. K. Singh ( SBPD Publications )

Book excerpt: According to the New Syllabus of Ranchi University University, Ranchi, for BBA Semester - I. 1.Accounting Principles : Concepts and Conventions, 2 .Double Entry System (Rules of Debit and Credit), 3 .Recording of Transactions : Journal, Ledger and Trial Balance, 4. Rectification of Errors, 5. Sub-Division of Journal : Subsidiary Books [(i) Cash Book, (ii) Other Subsidiary Books], 6. Final Accounts—With Adjustments, 7. Depreciation, 8. Issue, Forfeiture and Reissue of Shares , 9. Issue and Redemption of Preference Shares, 10. Issue of Debentures, 11. Redemption of Debentures, 12. Hire Purchase System , 13. Instalment Payment System, 14.Accounting of Non-Trading Organisations/Institutions, 15. Partnership Accounts—Basic Concepts and Final Accounts, 16. Preparation and Presentation of Financial Statements, 17. Analysis and Interpretation of Financial Statements, 18. Ratio Analysis.