Law point cma solutions for financial accounting for cma inter group – i paper – 5 by roshan lodha & nishan swaika edition : 2015
|Publication Year||Edition 2015|
1. Accounting Process Introduction, Definitions, Accounting Cycle, Objectives and Basic Accounting Terms Generally Accepted Accounting Principles Accounting Concepts and Conventions Events, Transactions and Voucher The Concept of “Account”, “Debit” and “Credit” and2. Types of Accounts Accounting Process and Accounting Equation Accrual Basis & Cash Basis of Accounting Capital & Revenue Transactions Double Entry System and Books of Prime Entry Subsidiary Books Trial Balance Measurement, Valuation & Accounting Estimates Opening Entries, Closing Entries, Transfer Entries and Rectification Entries3. Accounting Standards4. Reconciliation Statements5. Accounting for Depreciation AS – 6 DepreCiation Accounting AS – 28 Impairment of Assets6. Preparation of Final Accounts Preparation of Financial Statements Bad Debts Preparation of Financial Statement of Non ΓÇô Trading Concern Preparation of Financial Statement under Single Entry System including Conversion of Single Entry into Double Entry System Application of Accounting Ratios for Preparation of Accounts AS – 3 Cash Flow Statement7. Partnership Appropriation of Profits Admission of Partner Retirement of Partner Death of Partner Dissolution of a Partnership Firm Insolvency of a Partner Amalgamation of Firms and Conversion to a Company Conversion or Sale of a Partnership Firm to a Company8. Royalty and Hire Purchase9. Branch and Departmental Accounts10. Self Balancing Ledger and Sectional Balancing Ledgers11. Accounting for Service Sectors12. Accounling for Special Transactions 13. Accounting in Service Organisations14. Objectives Queslions
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