Principles and Practice of Accounting ICAI Study Material
Topic No. | Chapter Name | Unit | Download |
---|---|---|---|
Module 1 | Initial Pages | Click Here | |
1 | Theoretical Framework | Unit 1: Meaning and Scope of Accounting | Click Here |
Unit 2: Accounting Concepts, Principles And Conventions | Click Here | ||
Unit 3: Accounting Terminology – Glossary | Click Here | ||
Unit 4: Capital And Revenue Expenditures and Receipts | Click Here | ||
Unit 5: Contingent Assets and Contingent Liabilities | Click Here | ||
Unit 6: Accounting Policies | Click Here | ||
Unit 7: Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates | Click Here | ||
Unit 8: Accounting Standards | Click Here | ||
Unit 9: Indian Accounting Standards | Click Here | ||
2 | Accounting Process | Unit 1: Basic Accounting Procedures – Journal Entries | Click Here |
Unit 2: Ledgers | Click Here | ||
Unit 3: Trial Balance | Click Here | ||
Unit 4: Subsidiary Books | Click Here | ||
Unit 5: Cash Book | Click Here | ||
Unit 6: Rectification of Errors | Click Here | ||
3 | Bank Reconciliation Statement | Bank Reconciliation Statement | Click Here |
4 | Inventories | Inventories | Click Here |
5 | Concept and Accounting of Depreciation | Concept and Accounting of Depreciation | Click Here |
6 | Accounting for Special Transactions | Unit 1: Bill Of Exchange and Promissory Notes | Click Here |
Unit 2: Sale of Goods on Approval or Return Basis | Click Here | ||
Unit 3: Consignment | Click Here | ||
Unit 4: Average Due Date | Click Here | ||
Unit 5: Account Current | Click Here | ||
Module 2 | Initial Pages | Click Here | |
7 | Preparation of Final Accounts of Sole Proprietors | Unit 1: Final Accounts of Non-Manufacturing Entities | Click Here |
Unit 2: Final Accounts of Manufacturing Entities | Click Here | ||
8 | Partnership Accounts | Unit 1: Introduction to Partnership Accounts | Click Here |
Unit 2: Treatment of Goodwill in Partnership Accounts | Click Here | ||
Unit 3: Admission of a New Partner | Click Here | ||
Unit 4: Retirement of a Partner | Click Here | ||
Unit 5: Death of a Partner | Click Here | ||
9 | Financial Statements of Not-for-Profit Organizations | Financial Statements of Not-for-Profit Organizations | Click Here |
10 | Company Accounts | Unit 1: Introduction to Company Accounts | Click Here |
Unit 2: Issue, Forfeiture and Re-Issue of Shares | Click Here | ||
Unit 3: Issue of Debentures | Click Here |