Objective Commerce Written by Dheeraj Kumar Singh and Published by Innovative Institute
Financial Accounting
Useful for :
State Level College Lecturer Examination,
Assistant Professor Examination,
School Teacher Examination,
PGT Commerce Examination – DSSSB | KVS | NVS | H-TET | UP PGT
M.Com Entrance Examination – Delhi University, Jamia, BHU, Kasmir University etc
Accounts Officer Examination and
All type competitive commerce Examination.
Index
| S. NO. | Chapter | Page No. | PGT Commerce | M.Com Entrance | Account Officer | UGC NET JRF | MPhil | PhD | MCQ |
| 1 | Basic of Accounting:
Accounting Terminology; Rules of Double Entry Book–Keeping; Classification of Accounts |
4 – 23 | 49 | 31 | 3 | 8 | 1 | 79 |
| 2 | Accounting Process: Voucher; Journal; Subsidiary Books; Ledger; Trial Balance | 24 – 44 | 29 | 7 | 11 | 1 | Nil | 65 |
| 3 | Rectification of Errors | 45 – 49 | 15 | 6 | 2 | 1 | Nil | 7 |
| 4 | Cash Book & Bank Reconciliation Statement | 50 – 55 | 10 | 5 | 4 | 1 | Nil | 15 |
| 5 | Meaning and Scope of Accounting | 56 – 61 | 14 | 8 | 1 | 2 | Nil | 20 |
| 6 | Accounting Concepts, Principles and Conventions | 62 – 70 | 23 | 26 | 2 | 15 | Nil | 20 |
| 7 | Accounting Standard & Policies – Concepts, Objectives, Benefits | 71 – 76 | 5 | 10 | 2 | 2 | Nil | 25 |
| 8 | Capital and Revenue Expenditure and Receipts | 77 – 82 | 6 | 4 | 4 | 7 | Nil | 20 |
| 9 | Depreciation Accounting | 83 – 88 | 16 | 11 | 4 | 3 | Nil | 8 |
| 10 | Inventory Valuation | 89 – 93 | 7 | 14 | 1 | 1 | 1 | 12 |
| 11 | Final Accounts | 94 – 109 | 39 | 22 | 1 | 8 | Nil | 45 |
| 12 | Partnership: Introduction; Treatment of Goodwill; Admission of New Partner; Retirement and Death of a Partner; Dissolution of Partnership Firm. | 110 – 135 | 41 | 13 | Nil | 18 | Nil | 100 |
| 13 | Accounting for Hire -Purchase | 136 | Nil | 3 | Nil | Nil | Nil | 2 |
| 14 | Inland Branch | 137 | Nil | Nil | Nil | Nil | Nil | 3 |
| 15 | Answer Key | 138 – 154 | Total 900 Questions | |||||
Corporate Accounting
Index
| S. NO. | Chapter | Page No. | PGT Commerce | M.Com Entrance | Account Officer | UGC NET JRF | MPhil | PhD | Lecturer Exam | MCQ |
| 1 | Issue, Forfeited and Reissue of Forfeited Shares | 4 – 27 | 49 | 31 | 3 | 8 | 1 | 79 | |
| 2 | Redemption of Preference Shares | 28 – 32 | 29 | 7 | 11 | 1 | Nil | 65 | |
| 3 | Buy –Back of Equity Shares | 33 – 37 | 15 | 6 | 2 | 1 | Nil | 7 | |
| 4 | Issue of Debentures | 38 – 43 | 10 | 5 | 4 | 1 | Nil | 15 | |
| 5 | Redemption of Debentures | 44 – 46 | 14 | 8 | 1 | 2 | Nil | 20 | |
| 6 | Final Accounts of Companies | 47 – 56 | 23 | 26 | 2 | 15 | Nil | 20 | |
| 7 | Accounting for Amalgamation & Internal Reconstruction | 57 – 66 | 5 | 10 | 2 | 2 | Nil | 25 | |
| 8 | Holding Company Accounts | 67 – 70 | 6 | 4 | 4 | 7 | Nil | 20 | |
| 9 | Valuation of Shares & Intangible Assets | 71 | 16 | 11 | 4 | 3 | Nil | 8 | |
| 10 | Ratio Analysis | 72 – 85 | 7 | 14 | 1 | 1 | 1 | 12 | |
| 11 | Cash Flow Statement | 86 – 91 | 39 | 22 | 1 | 8 | Nil | 45 | |
| 12 | Financial Statements Analysis | 92 – 93 | 41 | 13 | Nil | 18 | Nil | 100 | |
| 13 | Fund Flow Statement | 94 – 98 | Nil | 3 | Nil | Nil | Nil | 2 | |
| 14 | Profit & Loss Prior to Incorporation | 99 | Nil | Nil | Nil | Nil | Nil | 3 | |
| 15 | Accounting for Liquidation of Companies | 100 | |||||||
| 16 | Answer Key | 101 – 108 | Total 00 Questions | ||||||
Cost & Management Accounting
Financial Management