Principles and Practice of Accounting

Principles and Practice of Accounting ICAI Study Material

Topic No.Chapter NameUnitDownload
Module 1Initial PagesClick Here
1Theoretical FrameworkUnit 1: Meaning and Scope of AccountingClick Here
Unit 2: Accounting Concepts, Principles And ConventionsClick Here
Unit 3: Accounting Terminology – GlossaryClick Here
Unit 4: Capital And Revenue Expenditures and ReceiptsClick Here
Unit 5: Contingent Assets and Contingent LiabilitiesClick Here
Unit 6: Accounting PoliciesClick Here
Unit 7: Accounting as a Measurement Discipline – Valuation Principles, Accounting EstimatesClick Here
Unit 8: Accounting StandardsClick Here
Unit 9: Indian Accounting StandardsClick Here
2Accounting ProcessUnit 1: Basic Accounting Procedures – Journal EntriesClick Here
Unit 2: LedgersClick Here
Unit 3: Trial BalanceClick Here
Unit 4: Subsidiary BooksClick Here
Unit 5: Cash BookClick Here
Unit 6: Rectification of ErrorsClick Here
3 Bank Reconciliation Statement Bank Reconciliation StatementClick Here
4InventoriesInventoriesClick Here
5Concept and Accounting of DepreciationConcept and Accounting of DepreciationClick Here
6Accounting for Special TransactionsUnit 1: Bill Of Exchange and Promissory NotesClick Here
Unit 2: Sale of Goods on Approval or Return BasisClick Here
Unit 3: ConsignmentClick Here
Unit 4: Average Due DateClick Here
Unit 5: Account CurrentClick Here
Module 2Initial PagesClick Here
7Preparation of Final Accounts of Sole ProprietorsUnit 1: Final Accounts of Non-Manufacturing EntitiesClick Here
Unit 2: Final Accounts of Manufacturing EntitiesClick Here
8Partnership AccountsUnit 1: Introduction to Partnership AccountsClick Here
Unit 2: Treatment of Goodwill in Partnership AccountsClick Here
Unit 3: Admission of a New PartnerClick Here
Unit 4: Retirement of a PartnerClick Here
Unit 5: Death of a PartnerClick Here
9Financial Statements of Not-for-Profit OrganizationsFinancial Statements of Not-for-Profit OrganizationsClick Here
10Company AccountsUnit 1: Introduction to Company AccountsClick Here
Unit 2: Issue, Forfeiture and Re-Issue of SharesClick Here
Unit 3: Issue of DebenturesClick Here

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