Maheshwari : Advance Accounting Vol. Introduction to accounts definition, features, functions,. Dr S N Maheshwari. Read, write reviews and more.. Accounting Accountancy Cost Accounting.
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Maheshwari, S. The book is divided into four sections: Section I explains the fundamental principles necessary for understanding the subject. It covers the entire accounting cycle—from recording of financial transactions to the preparation of final accounts. Section II deals with accounting problems related to certain specific types of business transactions. Section III deals with partnership accounts.
Written in simple and straight style. Gives a lucid explanation of the basic concepts of accounting with plenty of illustrative material. Provides Learning Objectives at the beginning of each chapter to tell the students what they will learn after studying the chapter. Defines Key Terms at the end of each chapter for recapitulation and better grasp over the subject.
Final Accounts of Not-for-profit Organization: From receipts and payments account with additional information and vice-versa. Unit II: 4. Consignments: Features, Accounting treatment in the books of the consignor and consignee.
Joint Ventures: Accounting procedures: Joint Bank Account, Records maintained by co-venturer of a all transactions b only his own transactions. Memorandum joint venture account Unit III: 6. Depreciation Accounting: Meaning of depreciation, causes,objects of providing depreciation, factors affecting depreciation,accounting treatment including provision for depreciation accounting.
Methods of depreciation: Straight line method, Diminishing balance method, Change of method as per revised AS Accounting for Hire Purchase Transactions, Journal entries and Ledger accounts in the books of Hire Vendors and Hire Purchaser for large value items including default and repossession.
Unit IV: 8. Dissolution of Partnership Firms: Legal position, Accounting for simple dissolution, Applications of rule in case of Garner vs Murray in case of insolvency of partner s excluding piecemeal distribution and sale of a firm to a company.
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