An introduction to accountancy : for Bcom, BBA, Mcom and foundation courses of CA, CS and CMA / S. N. Maheshwari, Suneel K. Maheshwari & Sharad K. Maheshwari.

Meaning and scope of accounting -- Accounting principles -- Basic accounting terms -- Journalizing transactions -- Ledger posting and trial balance -- Sub-division of journal -- Negotiable instruments -- Bank reconciliation statement -- Matching concept -- Capital and revenue -- Final accounts -- Rectification of errors -- Depreciation, provision and reserves -- Accounts of non-profit making organizations -- Single entry system(final accounts from incomplete records) -- Consignment accounts -- Joint venture accounts -- Hire purchase, lease and installment purchase systems -- Branch accounts -- Account current and average due date -- Inventory valuation -- Fundamentals -- Reconstitution of partnership firms-1 (Admission) -- Reconstitution of partnership firms-II (retirement, death and amalgamation) -- Dissolution of a partnership firm -- The joint stock company -- Shares and share capital -- Debentures -- Company financial statements -- Acquisition of business and profit prior to incorporation -- Internal reconstruction -- External reconstruction, amalgamation and absorption -- Management accounting: nature and scope -- Financial statements: analysis and interpretation -- Funds flow statement -- Cash flow statement.