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ABOUT THE BOOK
The salient features of this edition are:
Partnership, a new method of dealing with joint life policy in chapter 12. • Joint Stock Companies. New schedule VI of the Companies Act with detailed instructions for preparing final accounts of joint stock companies has been added. Points of distinction between Share and Debenture have also been enumerated; SEBI guidelines regarding terms of issue of shares and debentures have been described in chapter 13. Self-Balancing Ledgers, an illustration on Total Creditors Account has been added in
chapter 15.
• Hire-Purchase, Instalments and Royalties. Default in case of hire-purchase and subsequent repossession of goods has been discussed and illustrated in detail. Treatment in the books of person receiving royalties has also been described. An illustration on royalties has been added in chapter 16. Amalgamation and Reconstruction of Joint Stock Companies. Sub-division and
consolidation of shares in chapter 19 added. Insolvency Accounts, a list of all the eight lists which have to be prepared has been given in chapter 20.
Ratio Analysis, while discussing gross profit ratio, the formula of calculating this ratio has also been given. Net profit ratio (or Margin) has been added to the list of
ratios explained in chapter 25.
ABOUT THE REVISER
Sumer Chand Gupta, former Reader in the Department of Commerce at Hans Raj College,
University of Delhi, is better known as S.C. Gupta in the literary world. While passing higher
secondary examination of the Central Board of Secondary Education, he topped the list of all
the successful candidates of his school. Then he studied for 5 years in Sri Ram College of
Commerce (SRCC), University of Delhi to obtain B.Com. (Hons.) and M.Com. degrees. He
served Hans Raj College for nearly 40 years, teaching Commerce, especially Accountancy
to the students.
Mr. Gupta is the co-author with Prof. M.C. Shukla and Sardar T.S. Grewal of Advanced Accounts and Solutions to Problems in Advanced Accounts, published by S Chand And Company Limited. The above-mentioned book, Advanced Accounts is recommended by different institutes holding professional examinations and different universities in India for different courses in Accountancy. Both the books are widely studied by a multitude of students.
The salient features of this edition are:
Partnership, a new method of dealing with joint life policy in chapter 12. • Joint Stock Companies. New schedule VI of the Companies Act with detailed instructions for preparing final accounts of joint stock companies has been added. Points of distinction between Share and Debenture have also been enumerated; SEBI guidelines regarding terms of issue of shares and debentures have been described in chapter 13. Self-Balancing Ledgers, an illustration on Total Creditors Account has been added in
chapter 15.
• Hire-Purchase, Instalments and Royalties. Default in case of hire-purchase and subsequent repossession of goods has been discussed and illustrated in detail. Treatment in the books of person receiving royalties has also been described. An illustration on royalties has been added in chapter 16. Amalgamation and Reconstruction of Joint Stock Companies. Sub-division and
consolidation of shares in chapter 19 added. Insolvency Accounts, a list of all the eight lists which have to be prepared has been given in chapter 20.
Ratio Analysis, while discussing gross profit ratio, the formula of calculating this ratio has also been given. Net profit ratio (or Margin) has been added to the list of
ratios explained in chapter 25.
ABOUT THE REVISER
Sumer Chand Gupta, former Reader in the Department of Commerce at Hans Raj College,
University of Delhi, is better known as S.C. Gupta in the literary world. While passing higher
secondary examination of the Central Board of Secondary Education, he topped the list of all
the successful candidates of his school. Then he studied for 5 years in Sri Ram College of
Commerce (SRCC), University of Delhi to obtain B.Com. (Hons.) and M.Com. degrees. He
served Hans Raj College for nearly 40 years, teaching Commerce, especially Accountancy
to the students.
Mr. Gupta is the co-author with Prof. M.C. Shukla and Sardar T.S. Grewal of Advanced Accounts and Solutions to Problems in Advanced Accounts, published by S Chand And Company Limited. The above-mentioned book, Advanced Accounts is recommended by different institutes holding professional examinations and different universities in India for different courses in Accountancy. Both the books are widely studied by a multitude of students.
Specifications
Key Features
- Publisher: S CHAND
- Bookseller: BADE BOOKS
- Paperback
What’s in the box
A Book
Specifications
- SKU: JU704BM4QH9PZNAFAMZ
- Product Line: BADE BOOKS
- Weight (kg): 0.8
- Main Material: Paper
- Shop Type: Jumia Mall
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Introduction To Accountancy
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