FUNDAMENTALS OF ACCOUNTING FOR CPT

FUNDAMENTALS OF ACCOUNTING FOR CPT

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This book develops conceptual understanding of the fundamentals of financial accounting which play a crucial role in laying the foundation of commerce and accountancy courses in general and CPT in particular. Dexterously organized to suit the requirements of CPT aspirants, the text presents a step by step analysis of the basic concepts of accountancy in a comprehensive but in an easy-to-grasp manner. The text begins with discussing the meaning and scope of accounting and moves on by elaborating on different accounting standards, policies and the procedures followed in accounting. It also discusses ledger, trial balance, cash book and bills of exchange or promissory notes in the subsequent chapters. Apart from discussing the various types of accounts, such as partnership accounts and company accounts, this text explains debentures and inventories in a simple and lucid style. Specifically meant for the prospective examinees of the Common Proficiency Test (CPT), conducted by the Institute of Chartered Accountants of India (ICAI), this text should also prove valuable to undergraduate students of commerce and management. SALIENT FEATURES Provides birda€™s eye view in each chapter for a quick understanding of the concept Includes keywords and summary at the end of each chapter Incorporates Multiple Choice Questions with their answers useful for CPT Provides model test papers, objective type questions and subject in nutshell in Appendices.... Realization Relevant Reliable Verifiable EXERCISES 7. 10. 11. 12. 13. 1. Explain in brief the accounting concepts. 2. ... Explain three fundamental accounting assumptions suggested by Accounting Standard (AS)-1. Outline ... MULTIPLE CHOICE QUESTIONS WITH ANSWERS Instructions: Each of the following is followed by four alternative options you are required to choose the correct answer option.


Title:FUNDAMENTALS OF ACCOUNTING FOR CPT
Author: P. MOHANA RAO
Publisher:PHI Learning Pvt. Ltd. - 2012-05-18
ISBN-13:

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