This Book is prepared and designed to meet the requirements of Second semester of Commerce graduates keeping the common core syllabus of Andhra Pradesh Council of Higher Education as per CBCS. This book will be useful to the students of 2nd semester of B.Com. for all the State Universities of Andhra Pradesh that have Accounting as a Subject.

1. Accounting of Non-Trading or Not-for-Profit Organisations/ Institutions, 2. Depreciation, 3. Valuation of Inventory (Stock), 4. Royalty Accounts, 5. Hire-Purchase System, 6. Instalment Payment System, 7. Branch Accounting, 8. Dissolution of a Partnership Firm-1, 9. Dissolution of a Partnership Firm-2 (Insolvency of a Partner), 10. Dissolution of a Partnership Firm-3 (Gradual Realisation of Assets and Piecemeal Distribution), 11. Sale of Partnership Firm/Conversion into Company.

1.Double Entry System (Rules of Debit and Credit), 2 .Recording of Transactions : Journal, Ledger and Trial Balance, 3. Rectification of Errors, 4. Sub-division of Journal : Subsidiary Books [(i) Cash Book, (ii) Other Subsidiary Books], 5. Capital and Revenue, 6. Accounting Concept of Income, 7. Final Accounts with Adjustments, 8.Insolvency Accounts, 9. Branch Accounting, 10. Hire-Purchase System , 11. Instalment Payment System, 12. Royalty Accounts, 13 .Partnership Accounts—Basic Concepts and Final Accounts, 14. Partnership Accounts—Goodwill and Admission of a Partner, 15. Retirement and Death of a Partner, 16. Amalgamation of Partnership Firms, 17.Dissolution of a Partnership Firm-1, 18. Dissolution of a Partnership Firm-2 (Insolvency of Partner), 19. Dissolution of a Partnership Firm-3 (Gradual Realisation of Assets and Piecemeal Distribution), 20. Sale of Partnership Firm/Conversion into Company, 21. Depreciation, 22. Provisions, Reserves and Funds, 23. Sectional and Self-Balancing Ledgers, 24. Accounting of Non-Trading or Not-For-Profit Organisations / Institutions, 25. Consignment Accounting , 26. Departmental Accounting, Double Account System, Accounts of Banking Companies Accounts of General Insurance Companies Annual Accounts of Life Insurance Companies Voyage Accounts Accounting for Packages, Empties and Containers Insurance Claims.

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

Year after year, this book has immensely helped students in their comprehension of the subject and scoring good marks in examination. It's has been written specifically for the prescribed syllabus of cost accounting Paper of B. COM (Hons.), Semester IV, of University of Delhi, School of Open Learning and other central universities. Its basic features are the same as the mother book Cost Accountinh: Principle and Practice which is a UGC- Recommended text for the many years. This book is bundled with all the teaching tools like learing objectives, summary of the chapter, key terms, and a a larhge number of questions for practice. The fifth edition is the updated version of the fourth edition and as per latest CBCS syllabus.

The University of North Georgia Press and Affordable Learning Georgia bring you Principles of Financial Accounting. Well-written and straightforward, Principles of Financial Accounting is a needed contribution to open source pedagogy in the business education world. Written in order to directly meet the needs of her students, this textbook developed from Dr. Christine Jonick's years of teaching and commitment to effective pedagogy. Features: Peer reviewed by academic professionals and tested by students Over 100 charts and graphs Instructional exercises appearing both in-text and for Excel Resources for student professional development

An excellent book for commerce students appearing in competitive, professional and other examinations. 1. Elements of Cost and their Classification, 2. Materials Control and Valuation, 3. Labour Cost Control, 4. Expenses/Overheads, 5. Overheads—Machine Hour Rate, 6. Single or Unit or Output Costing, 7. Calculation of Tender Price or Quotation Price, 8. Production Account or Manufacturing Account, 9. Contract Costing, Job Costing and Batch Costing, 10. Process Cost Accounting, 11. Reconciliation of Cost and Financial Accounts, Operating Costing/Service Costing Cost Control Accounts or Non-Integrated Accounts Integrated Accounts.