Itisha Sharma

ledger entry subsidiary book sales book cash book ledger posting journal entry balance sheet absorption reconstruction amalgamation loan notes shares royalty computerised accounting difference between sales and hire purchase difference between hire purchase and installment p lease hire purchase system fair value method yield based method net asset based method method of valuation of shares need for valuation of shares factors affecting shares nature of shares valuation of shares methods of calculating goodwill features of goodwill factors affecting goodwill types of goodwill valuation of goodwill drawee drawer consignment bills of exchange need of depreciation factors affecting depreciation methods of depreciation reserves provision original cost method diminishing return method written down method meaning of depreciation depreciation final accounts trial balance rectification of errors reasons for differences format of bank reconciliation statement need bank reconciliation statement sales return book purchase return book purchase book triple column cash book single cash book petty cash book gaap double column cash book bills receivable book bills payable book accounting standards accounting equation ledger examples format importance of ledger accounting cycle accounting conventions accounting concepts double entry science or art users of accounting objectives of accouting financial accounting accounting accounts book keeping meaning of accounting introduction to accounting