1.Accounting : Meaning and Scope, 2. Accounting Principles : Basic Concepts and Conventions, 3 .Accounting Equations, 4. Double Entry System (Rules of Debit and Credit) , 5. Preparation of Journal , 6 .Preparation of Cash Book , 7. Ledger , 8. Trial Balance, 9. Rectification of Errors , 10 Bank Reconciliation Statement , 11. Bills of Exchange and Promissory Notes , 12. Valuation of Stock , 13. Accounting Treatment of Depreciation, 14. Provisions, Reserves and Funds , 15. Preparation of Final Accounts with Adjustment, 16. Issue, Forfeiture and Reissue of Shares, 17. Issue of Debentures, 18. Issue of Rights Shares, 19. Bonus Shares , 20. Redemption of Preference Shares , 21. Redemption of Debentures .

1. Nature And Scope of Accounting, 2. Accounting Principles, 3. Indian and International Accounting Standards, 4.Accounting Mechanism : Double Entry System, 5. Preparation of Journal Entries, Ledger and Trial Balance, 6. Goods and Service Tax (G.S.T.), 7. Concepts of Income and its Measurement, 8. Preparation of Final Accounts, 9. Royalty Accounts, 10. Hire - Purchase System, 11. Instalment Psyment System, 12. Department Accounts, 13. Branch Accounting, 14. Insolvency Accounts, 15. Voyage Accounts, 16. Insurence Claims, 17. Indian Accounting System. (Computerised Accounting) 1.Accounting, 2. Introduction to Computer and Accounting Information System (IAS), 3. Computerised Accounting System Appendix : Multiple Choice Question with Answers.

This textbook has been primarily designed to meet the needs of B.Com. First Semester students under the recommended National Education Policy 2020. It comprehensively covers the major paper, namely, Financial Accounting. This book has been divided into five units, comprising of 13 chapters. The book acquaints the students to acquire conceptual knowledge of financial accounting and to impart skills for recording various kinds of business transactions. The students will understand the accounting treatment of depreciation, accounting for hire purchase and instalment purchase system along with the branch accounting. Topics like Accounting Theory and Philosophy, Financial Accounting Standards, Business Income and Revenue Recognition, Financial Statements of Non-corporate Entities, Financial Statements of Not for Profit Organisations (NPO), Hire Purchase, Instalment and Lease, Branch Accounting, Introduction to Computerised Accounting and Introduction to Tally.ERP 9 have been aptly discussed in a lucid manner.

This book has been primarily designed to meet the needs of B.Com students under the recommended National Education Policy 2020 (NEP 2020) for the subject Financial Accounting. The book acquaints the students with basic concepts of accounting, accounting processes, accounting income, accounting principles & policies. Topics like revenue recognition as per AS 9, accounting for property, plant and equipment as per AS 10, accounting for intangible assets as per AS 26, valuation of inventory as per AS 2, accounting for leases as per AS 19. Accounting for branches and departments, preparation of financial statements have been discussed in detail in the simplest language "meant to serve beginners". This book has been written in simple and lucid manner covering all the important equations, formulae, figures and practical steps in a systematic manner to aid students' learning. Based on the author's proven approach teach yourself style, the book is replete with numerous illustrations, exhibits and easy retention of concepts

1. Accounting — Meaning and Scope, 2. Accounting Principles : Concepts and Conventions, 3. Double Entry System, 4. Recording of Transactions : Journal, Ledger and Trial Balance, 5. Sub-division of Journal : Subsidiary Books (i) Cash Book (ii) Other Subsidiary Books, 6. Final Accounts-with Adjustments, 7. Accounting Standards, 7 (A) . Detailed Study of Accounting Statndards 6 and 10, 8. Branch Accounting, 9. Departmental Accounting, 10. Royalty Accounts, 11. Accounting of Non-Trading or Not-for-Profit Organisations/Institutions, 12. Joint Venture Accounts, 13. Consignment Accounts, 14. Investment Accounts, 15. Dissolution of a Partnership Firm-I, 16. Dissolution of a Partnership Firm-2, 17. Dissolution of a Partnership Firm-3, 18. Amalgamation of Partnership Firm, 19. Sale of Partnership Firm/Conversion into Company. 20. Revenue Recognition (AS -9), 21. Depreciation, 22. Computerised Accounting Sysytem (CAS), Chapterwise Very Short Answer Type Questions

1. Issue, Forfeiture and Reissue of Shares, 2. Issue of Rights, Bonus Shares and Buy Back of Shares, 3. Issue and Redemption of Preference Shares, 4 . Issue of Debentures, 5. Redemption of Debentures, 6. Final Accounts of Companies, 7. Accounts of Liquidation of a Company (Voluntary Liquidation Only), 8. Valuation of Goodwill, 9. Valuation of Shares, 10. Accounting for Amalgamation of Companies as per A.S.-14, 11. Accounting for Reconstruction of a Company, 12. Holding and Subsidiary Companies : Preparation of Consolidated Balance Sheet, 13. Disposal of Profits (Including Dividend), 14. Managerial Remuneration, 15. Depreciation, 16. Provisions, Reserves and Funds, 17. Double Account System, 18. Accounts of Banking Companies, 19. Accounts of General Insurance Companies, 20. Annual Accounts of Life Insurance Companies, Objective Type Questions Examination Paper.

The book presents a comprehensive view of the Indian equity markets over the past two decades (1994-2014). Equity markets constitute the most important segment of stock exchanges; in fact, the status of equity returns is, by and large, considered as a barometer of the state of a country’s economy. Returns earned by the equity investors on their funds invested in equity markets have become a decisive factor in the growth of such markets. In this context, the book discusses all the major aspects of equity returns and also conducts a dis-aggregative analysis based on underlying factors like age, size, ownership structure, industry affiliation/sector, among others, to explain the factors affecting returns and risk. While on the one hand the study ascertains the market rates of return (earned) on equities from the investors’ perspective (by including both the capital gains and the dividend income), it also shows how to compute the rates of returns on equities from the corporate perspective (that is, rate of return earned on equity funds). It further assesses the required/expected rate of return and examines the volatility in stock returns, with a focus on its behaviour during the period of the study. It deepens investors’ understanding of equity investment, helping them to make more-informed investments. While of interest to the investor community, this book also contributes significantly to the existing literature on market returns and is a valuable reference resource for academics, researchers and market participants, financial institutions and other intermediaries, regulators and policy makers.