Modern Accountancy For Xi Xii

The Book Thoroughly Covers The Accountancy Syllabus Prescribed By Eastern Indian States With Explicit Attention To Manipur, Meghalaya (Nehu) And Assam.The Fundamental Principles Of Accountancy Have Been Explained In Detail. Appropriate Illustrative Examples Have Been Provided Throughout The Text To Further Clarify The Basic Concepts. Both Theoretical And Practical Aspects Have Been Emphasised.Simple Language And Lucid Style Have Been Adopted Throughout The Book So That Students Can Easily Understand The Subject.Various Kinds Of Questions Including Essay, Short Answer And Objective Types Have Been Given In Accordance With The Current Examination Pattern. A Large Number Of Numerical Problems For Practice Have Also Been Included To Enable Students To Master The Subject.

FINANCIAL ACCOUNTING Class 11: Part–A: FINANCIAL ACCOUNTING-I UNIT–I 1. ACCOUNTING: AN INTRODUCTION 2. THEORETICAL BASE OF ACCOUNTING UNIT–II 3. ACCOUNTING SYSTEMS 4. BASIC DOCUMENTS OF ACCOUNTANCY Unit III: 5. ACCOUNTING EQUATION 6. RULE OF ACCOUNTING: RULE OF DEBIT AND CREDIT 7. PRELIMINARY RECORDING OF BUSINESS TRANSACTION : JOURNAL 8. LEDGER 9. SUBSIDIARY ENTRY–CASH 10. SPECIAL PURPOSE SUBSIDIARY BOOKS 11. BANK RECONCILIATION STATEMENT UNIT–IV: 12. TRIAL BALANCE 13. ERRORS: IDENTIFICATION AND RECTIFICATION UNIT–V: 14. DEPRECIATION 15. RESERVES AND PROVISIONS UNIT–VI: 16. BILLS OF EXCHANGE Part–B: Financial Accounting-II UNIT–VII: 1. CONCEPTS OF CAPITAL AND REVENUE 2. FINANCIAL STATEMENTS: WITHOUT ADJUSTMENT 3. FINANCIAL STATEMENTS: WITH ADJUSTMENT UNIT–VIII: 4. PREPARATION OF ACCOUNTS FROM INCOMPLETE RECORDS AND SINGLE ENTRY SYSTEM UNIT–IX: 5. INTRODUCTION TO COMPUTER UNIT–X: 6. ACCOUNTING INFORMATION SYSTEM 7. COMPUTERISED ACCOUNTING SYSTEM 8. ACCOUNTING AND DATABASE MANAGEMENT SYSTEM PROJECT WORK

1.Introduction to Accounting, 2 .Basic Accounting Terms or Terminology, 3.Theory Base of Accounting : Accounting Principles Fundamental Assumptions or Concepts, 4. Accounting Standards and IFRS, 5 .Double Entry System, 6 .Process and Bases of Accounting, 7 .Origin of Transactions : Source Documents and Vouchers, 8. Accounting Equation, 9. Rules of Debit and Credit, 10. Recording of Business Transactions : Books of Original Entry—Journal, 11. Ledger, 12. Special Purpose (Subsidiary) Books (I) : Cash Book, 13. Special Purpose (Subsidiary) Books (II), 14. Bank Reconciliation Statement, 15. Trial Balance and Errors, 16. Depreciation, 17.Provisions and Reserves, 18. Accounting for Bills of Exchange, 19. Rectification of Errors, 20. Capital and Revenue Expenditures and Receipts, 21. Financial Statements/Final Accounts (Without Adjustment), 22. Final Accounts (With Adjustment), 23 .Accounts from Incomplete Records or Single Entry System, UNIT : Computer in Accounting 1.Introduction to Computer and Accounting Information System (AIS), 2 .Applications of Computer in Accounting, 3 .Accounting and Database System Project Work Appendix : Dictionary of Accounting Latest Model Paper (BSEB) Examination Paper (JAC) with OMR Sheet.

1. Introduction to Accounting, 2. Basic Accounting Terms or Terminology, 3. Theory Base of Accounting : Accounting Principles Fundamental Assumptions or Concepts, 4. Accounting Standards and IFRS, 5. Double Entry System, 6. Process and Bases of Accounting 7. Origin of Transactions : Source Documents and Vouchers, 8. Accounting Equation, 9. Rules of Debit and Credit, 10. Recording of Business Transactions : Books of Original Entry—Journal, 11. Ledger, 12. Special Purpose (Subsidiary) Books (I) : Cash Book, 13. Special Purpose (Subsidiary) Books (II), 14. Bank Reconciliation Statement, 15. Trial Balance and Errors, 16. Depreciation, 17. Provisions and Reserves, 18. Accounting for Bills of Exchange, 19. Rectification of Errors, 20. Capital and Revenue Expenditures and Receipts, 21. Financial Statements/Final Accounts (Without Adjustment), 22. Final Accounts (With Adjustment), 23. Accounts from Incomplete Records or Single Entry System. UNIT : Computer in Accounting 1. Introduction to Computer and Accounting Information System (AIS), 2. Applications of Computer in Accounting, 3. Accounting and Database System : Project Work A Appendix : Dictionary of Accounting B Latest Model Paper (BSEB) C Examination Paper (JAC) with OMR Sheet

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