Principles and Practice of Accounting

For CA Foundation
CA (Dr.) PC Tulsian And CA Bharat Tulsian


  • Over 50 Important Distinctions for a better comparative study
  • Over 75 Exhibits to acquaint students with various accounting treatment and formats
  • Over 500 Illustrations for a better understanding of the text
  • Over 250 Solved Problems

1. Meaning and Scope of Accounting
2. Accounting Terminology
3. Capital and Revenue Expenditure and Receipts
4. Accounting Principles
5. Accounting Policies
6. Accounting as a Measurement Discipline
7. Accounting Standards
8. Accounting Equation
9. Journalising, Posting, and Balancing
10. Subsidiary Books I — Cash Book
11. Subsidiary Books II — Books other than Cash Book
12. Trial Balance
13. Errors and Their Rectification
14. Bank Reconciliation Statement
15. Valuation of Inventory
16. Accounting for Depreciation
17. Accounting for Bills of Exchange
18. Goods Sent on Approval or on Sale or Return Basis
19. Accounting for Consignment
20. Accounting for Joint Venture
21. Accounting for Royalty
22. Average Due Date
23. Account Current
24A. Financial Statements (Without Adjustments)
24B. Financial Statements (With Adjustments)
25. Accounting for Partnership Firms — Fundamentals
26. Reconstitution of Partnership — Change in Profit Sharing Ratio
27. Reconstitution of Partnership — Admission of a Partner
28. Reconstitution of Partnership-Retirement/Death of a Partner
29. Limited Liability Partnership [LLP]
30. Financial Statements of Not-for-Profit Organisations
31. Accounting for Share Capital
32. Issue of Debentures
33. Financial Statements of a Company
34. Ratio Analysis