CONTENTFinancial Accounting1. Financial Accounting Principles, Concepts and Conventions2. Basics of Book Keeping and Accounting3. Preparation & Presentation of Financial Statement4. Concepts & Types of Account5. Capital and Revenue Expenditure6. Adjustment and Rectification Entries7. Bank Reconciliation Statement8. Insurance Claims9. Disclosure of Accounting Policies10. Valuation of Inventories11. Contingencies & Events Occuring After Balance Sheet Date12. Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies13. Accounting for Fixed Assets14. The Effects of Changes in Foreign Exchange Rates15. Employee Benefits (AS · 15)16. Borrowing Cost17. Depreciation Accounting18. Impairment of Assets (AS· 28)19. Cash Flow20. Final Account of Profit Making Organisation21. Accounting for Non Profit Making Organisations22. Partnership · I23. Partnership Accounts· “24. Royalty25. Hire Purchase Accounts26. Branch Accounts27. Departmental Accounts28. Self Balancing Ledgers29. Revenue Recognition -30. Construction Contracts31. Bills of Exchange32. Consignment Account33. Joint Venture34. Sales on Approval35. Account Current36. Investment Accounts37. Banking Companies38. Electricity Companies39. Insurance Companies About The AuthorRaj K Agrawal, a Chartered Accountant devotedto the cause of CA students.He qualified Chartered Accountancy with allIndia 27th rank in CA final and all India 29th rank inCA PE-I. He has been consistent school andcollege topper.He is endowed with the passion of winning asevinced through demonstrated excellence in Academics andTeaching career. His distinguished teaching style to face thechallenges of tough professional exams has made him famous andfavorite amongst the students. He is Educator of a renownedcommerce coaching class in the name of ‘Elite Concepts” at Varanasi.His primary focus is on enhancing student’s knowledge theoreticallyand practically as well as focused preparations to ensure success inthe examinations and to achive professional expertise.