Tiêu đề Book-I...11th.pdf ✅

P a g e | 1 SCOREAD ACADEMY: #MEETHAPUR# #JAITPUR# #SURYA VIHAR# #M@nish: 97-1666-41-56# I N D E X S.NO. DATE CHAPTER PAGE NO. No of Qns. 1 INTRODUCTION TO ACCOUNTING 2 2 BASIC TERMS IN ACCOUNTING 10 3 THEORY BASE OF ACCOUNTING 16 4 BASES OF ACCOUNTING 22 5 ACCOUNTING EQUATION 24 6 RULES OF DEBIT AND CREDIT 34 7 SOURCE DOCUMENTS AND PREPARATION OF VOUCHERS 39 8 JOURNAL (INCLUDING GST) 45 9 LEDGER 62 10 CASH BOOK 67 11 SUBSIDIARY BOOKS/OTHER BOOKS 85 12 BANK RECONCILIATION STATEMENT 100 13 TRIAL BALANCE 116 14 DEPRECIATION 123 15 PROVISION AND RESERVE 132 16 RECTIFICATION OF ERRORS 136 17 FINANCIAL STATEMENTS (A) 146 18 FINANCIAL STATEMENTS (B) 161 19 SINGLE ENTRY SYSTEM 190


P a g e | 4 SCOREAD ACADEMY: #MEETHAPUR# #JAITPUR# #SURYA VIHAR# #M@nish: 97-1666-41-56# External Users Need for Information Creditors, Banks and other Lending institutions To determine whether the principle and the interest thereof will be paid in when due. Present Investors To know the position, progress and prosperity of the business in order to ensure the safety of their investment. Potential Investors To decide whether to invest in the business or not. Government and Tax Authorities To know the earnings in order to assess the tax liabilities of the business. Regulatory agencies To evaluate the business operation under the regulatory legislation. Researchers To use in their research work. Accounting Information Users Owners Researchers Management Regulatory Agencies Govt. and Tax Authorities Potential Investors Employee and Trade Unions Creditors and Banks Present Investors