Tulsian's quick revision for cma inter financial accounting by dr. pc tulsian & dr. bharat tulsian
|Author||P. C. Tulsian and Bharat Tulsian|
|Publication Year||1st edition, 2016|
Section A: Generally Accepted Accounting Principles & Accounting Systems.
1. Accounting Process
2. Applicability of Accounting Standards
3. AS 1-Disclosure of Accounting Policies
4. AS 2-Valuatlon of Inventories
5. AS 4-Contingencies and Events Occurring After the Balance Sheet Date
6. AS 5-Net Profit or Loss for the Period , Prior Period Items & Changes in Accounting Policies
7. AS 10-Fixed Assets
8. AS "-The Effects of Changes in Foreign Exchange Rates
9. AS 15-Employee Benefits
10. AS 16-Borrowing Costs
11. Reconciliation StatementsSection B: Preparation Of Accounts.
12. Accounting for Depreciation
13. Preparation of Financial Statements of Profit-making Organizations
14. Financial Statements of Not-for-Profit Profit-making Organizations
15. Single Entry System
16. Accounting for Partnership Firms - Fundamentals
17. Reconstitution of Partnership - Change in Profit Sharing Ratio
18. Reconstitution of Partnership - Admission of a Partner
19. Reconstitution of Partnership - Retirement/Death of a Partner
20. Dissolution of Partnership Firms
21 . Partnership - Insolvency. Piecemeal Distribution Sale, Amalgamation and Conversion
22. Accounting for Royalty
23. Accounting for Hire Purchase
24. Accounting for Branches
25. Accounting for Departmental sSection C: Control of Accounting Systems.
26. Self Balancing Ledger and Sectional Balancing LedgersSection D: Accounting is Service Sector.
27. AS 9-Revenue Recognition
28. AS 7-Construction ContractsSection E: Accounting For Special Transactions.
29. Accounting for Bills of Exchange
30. Accounting for Consignment
31. Accounting for Joint Venture
32. Goods Sent on Approval or on Sale or Return Basis
33. Average Due Date and Account Current
34. Accounting for Investment
35. Insurance ClaimSection F: Accounting for Banking, insurance & Electricity Companies.
36. Financial Statements of Banking Companies
37. Financial Statements of Electricity Companies
38. Financial Statements of Life Insurance Companies
39. Financial Statements of General Insurance Companies
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