Accounting for Depreciation – Meaning – Characteristics – Causes – Objectives – Basic factors affecting the amount of depreciation - Methods of providing Depreciation – Reserves and Provisions
UNIT 2:
Non-Profit Organization – Meaning – Types: Social Clubs, Sports Clubs, Educational Institutions – Major Receipts and Payments – Preparation of Receipts and Payment account – Preparation of Balance Sheet at the beginning - Preparation of Income and Expenditure account – Preparation of Balance Sheet at the end.
UNIT 3:
Departmental Accounting: Meaning – Need – Advantages – Distinction between Departments and Branches – Methods and Techniques of Departmental Accounting. Branch Accounts: Meaning –objects-Types of Branches-Dependent Branches-Accounting respect of Dependent Branches -Final Accounts System –Independent Branches
UNIT 4:
Hire purchase system – Definition – Main features – Installment purchase system – Distinction between hire purchase and installment system – Accounting treatment for hire purchase system – Installment purchase system – Meaning- Accounting treatment
Announcements
Recent Files
23
Mar
Accounting for Depreciation – Meaning – Characteristics – Causes – Objec...
23
Mar
Non-Profit Organization – Meaning – Types: Social Clubs, Sports Clubs, Educa...
23
Mar
Departmental Accounting: Meaning – Need – Advantages – Distinction between...
23
Mar
Hire purchase system – Definition – Main features – Installment purchase s...