Contents: Accounting principles and processes : Meaning and scope of accounting -- Accounting principles -- Journalising transactions -- Ledger posting and trial balance -- Sub-division of journal -- Negotiable instrument -- Bank reconciliation statement -- Matching concept -- Capital and revenue -- Final accounts -- Rectification of errors -- Accounting concept of income -- Depreciation provisions and reserves -- Advanced final accounts -- Sectional and self -balancing systems -- Accounts of non-profit making organisations -- Single entry system -- Special business accounting : Consignment accounts -- Joint venture accounts -- Account current and average due date -- Inventory valuation -- Hire purhasek, lease, and instalment purchase systems -- Branch accounts -- Departmental accounts -- Royalty accounts -- Insurance claims -- Contract accounts -- Insolvency accounts -- Introduction to government accounting -- Miscellaneous accounts -- Fundamentals -- Reconstitution of partnership firm - (Admission) -- Reconstitution of partnership firm -ii (Retirement, Death and Amalgamation) -- Dissolution of partnership firm -- Appendices