• PHI Learning Fundamentals of Accounting for CPT : 2015 Edition PHI Learning Fundamentals of Accounting for CPT : 2015 Edition

PHI Learning Fundamentals of Accounting for CPT : 2015 Edition

Product Code : 9788120345904

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Quick Overview

Kataria Fundamentals of Accounting for CPT 

This book develops conceptual understanding of the fundamentals of financial accounting which play a crucial role in laying the foundation of commerce and accountancy courses in general and CPT in particular. Dexterously organized to suit the requirements of CPT aspirants, the text presents a step by step analysis of the basic concepts of accountancy in a comprehensive but in an easy-to-grasp manner.

The text begins with discussing the meaning and scope of accounting and moves on by elaborating on different accounting standards, policies and the procedures followed in accounting. It also discusses ledger, trial balance, cash book and bills of exchange or promissory notes in the subsequent chapters. Apart from discussing the various types of accounts, such as partnership accounts and company accounts, this text explains debentures and inventories in a simple and lucid style.

Specifically meant for the prospective examinees of the Common Proficiency Test (CPT), conducted by the Institute of Chartered Accountants of India (ICAI), this text should also prove valuable to undergraduate students of commerce and management.


1.Meaning and Scope of Accounting
2.Accounting Concepts, Principles and Conventions
3.Accounting Standards: Concepts, Objectives and Benefits
4.Accounting Policies
5.Accounting as a Measurement Discipline: Valuation Principles, Accounting Estimates.
6.Basic Accounting Procedures
8.Trial Balance
9.Subsidiary Books
10.Cash Book
11.Capital and Revenue Expenditures and Receipts
12.Contingent Assets and Contingent Liabilities
13.Rectification of Errors
14.Bank Reconciliation Statement
16.Depreciation Accounting
17.Final Accounts of Non-manufacturing Entities
18.Final Accounts of Manufacturing Entities
20.Joint Ventures
21.Bill of Exchange and Promissory Notes
22.Sale of Goods on Approval or Return Basis
23.Introduction to Partnership Accounts
24.Treatment of Goodwill in Partnership Accounts
25.Admission of New Partner
26.Retirement of a Partner
27.Death of Partner
28.Introduction to Company Accounts
29.Redemption of Preference Shares
30.Issue of Debentures

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Brand / Publisher PHI Learning
Return Policy 30 Days
Book Type Reference Books
Edition 2015
ISBN 9788120345904
Author Prof : Rao
Language English
Study Stream Commerce
Pages 596
Binding Paperback


Brand Description

Established in 1963, PHI Learning is a leading academic publisher of the country. Under the imprint of Eastern Economy Editions, PHI Learning has been the pioneer of low-cost high quality affordable texts. PHI titles encompass a wide range of subjects including engineering, sciences, humanities, management, computer science & information technology, social sciences and books for working professionals. With more than 3000 titles on its list today, PHI has often played a pivotal role in redesigning and reorienting university syllabi based on its valuable books.
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