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30th March 2016, 12:35 PM
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Join Date: May 2012
Re: CA CPT Final Accounts Notes

As you asking for the Study material of the Fundamental of Accounts the study material is as follow :

the Fundamental of Accounting courses the following topics that are as follow :

Accounting concepts, principles and conventions
2. Meaning and scope of accounting
3. Journal & ledger
4. Trial balance
5. Subsidiary books
6. Cash book
7. Bank reconciliation statement
8. Bills of exchange
9. Depreciation
10. Rectification of errors
11. Capital and revenue expenditure
12. Stock valuation
13. Consignment
14. Joint venture
15. Profit and loss appropriation accounts
16. Treatment for goodwill
17. Joint life policy
18. Introduction to company accounts
19. Issue of shares
20. Issue of debentures
21. Redemption of preference shares.


Study Material :

Introduction to accounting Fundamental


Accounting Concepts- Accounting concepts define the assumptions on the basis of which financial statements of a business entity are prepared.

Accounting Principles- Accounting principles are the body of doctrines commonly associated with the theory and procedures of accounting serving as an explanation of current practices and as a guide for selection of conventions or procedures where alternative exists.

Accounting principles must satisfy the following conditions:

1. They should be based on real assumptions.
2. They must be sample, understandable and explanatory.
3. They must be followed consistently.
4. They should be able to reflect future predictions.
5. They should be informational for the users.

Fundamental of Accounting





rest of the study Material you may get from the Below attachment that is free to download
Attached Files
File Type: pdf Fundamental of Accounting.pdf (1.15 MB, 555 views)


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