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ACCOUNTANCY & BOOKKEEPING Study Material for JKSSB Panchayat Accounts Assistant Posts.
GIVEN BELOW IS THE LIST OF CONTENTS OF ACCOUNTANCY & BOOKKEEPING STUDY MATERIAL AVAILABLE FOR JKSSB ACCOUNTS ASSISTANT POSTS.
Contents
Chapter 1 Categories
1.1 Financial Accounting
1.1.1 IFRS
1.1.1.1 Conceptual Framework
1.1.1.2 Tax Purpose
1.2 Management Accounting
1.2.1 Budgeting
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Chapter 2 Contents
2.1 Principles of accounting
2.1.1 Accounting Operations: Credit & Debit
2.1.1.1 For each transaction, the sum of credits equals the sum of debits
2.1.1.2 The first categorization of accounts is whether the account is an asset account, liability account, equity account, income or expense account, cash account
2.1.2 Forms of Capital
2.1.3 So what are we actually seeing in a Balance Sheet?
2.1.4 Alternative views of accountancy principles
2.1.4.1 Illustrative example of role of adjusting entries
2.1.4.2 Basic financial statements from the adjusted trial balance
2.1.4.3 Why financial statements, or why accountancy?
2.1.4.4 If a need for accountancy exists, what qualities make it sufficient?
2.2 Introduction to Accountancy
2.2.1 What are the Rules of Accounting?
2.2.2 The Nature of Accounts: Definitions
2.2.3 Overview of the accounting cycle
2.2.3.1 Financial statements
2.2.3.2 Income statements
2.2.3.3 Debits and Credits
2.2.4 Separate Entity Concept
2.2.4.1 Journal Entries
2.2.4.2 T-Accounts
2.2.4.3 Ledger Accounts
2.2.4.4 Types of Accounts
2.2.4.4.1 Summary of types of account
2.2.5 Basic Accounting Principles
2.2.6 Financial Statements
2.2.7 Basic Accounting Classes Course Notes
2.3 The Accounting Equation
2.4 Double Entry
2.4.1 The Accounting Equation
2.4.2 When to Debit, when to Credit?
2.5 Debtors
2.6 Creditors
2.7 Prepayments
2.8 Accruals
2.9 Depreciation
2.9.1 Property, plant, and equipment
2.9.1.1 The cost model
2.9.2 Depreciation
2.9.2.1 Straight-line Method
2.9.2.2 Declining (or Reducing) Balance Method
2.9.2.3 The "Useful Life" approach
2.9.2.4 Review Questions
2.9.2.5 Typical Policies
2.9.2.6 Answers to Review Questions
Chapter 3 Proposed additional sections
3.1 Accounting Standards
3.1.1 What are Accounting Standards?
3.1.2 Who sets Accounting Standards?
3.1.3 Compliance with Accounting Standards
3.2 Assets
3.3 Non-current assets
3.3.1 Fair value
3.3.2 Carrying value
3.3.3 recoverable value
3.3.4 value in use
3.3.5 Value relationships
3.3.6 Acquiring, holding , disposal
3.3.7 Acquiring
3.3.8 goodwill
3.3.9 held assets - depreciation
3.3.10 held assets - impairment testing and revaluation model
3.3.11 held assets - minor repairs are expensed, whereas major repairs are capitalised
3.3.12 Disposal
3.4 Liabilities
3.4.1 accounting for employee liabilities
3.4.2 Definition in concept context
3.4.3 Exercises
3.4.4 The role of probable in defining provisions and contingent liabilities
3.4.5 Assessing financing as buyer or seller using financial ratios
3.4.6 liquidity ratios
3.4.7 stability ratios
3.4.8 How to use
3.4.9 Accounting like considerations for taking on liability to increase finance
3.4.10 an example concrete problem statement
3.4.11 Examples
3.5 Cash
3.5.1 cash at bank reconciliation
3.5.2 Cash budgetting
3.6 Receivables
3.6.1 Classification of receivables
3.6.2 Accounts receivables
3.6.3 Allowance methods of accrual accounting for bad debts
3.6.4 Writing off a bad debt determined to be unrecoverable in allowance methods for accounts receivables bad debt
3.6.5 tracing of gst transactions in allowance method for writing off bad debts from the initial credit sale
3.6.6 other differences between percentage of net sales allowance method, and ageing of accounts receivables allowance method
3.6.7 Recovery of bad debts previously written off
3.6.8 Management indices for receivables 3.6.9 ethical issues with receivables
3.7 Investments
3.7.1 Investments in Debt Securities
3.7.1.1 Held-to-maturity securities
3.7.1.2 Available-for-sale securities
3.7.1.3 Trading securities
3.7.2 Investments in Equity Securities
3.7.3 Investments in Derivative Instruments
3.7.4 References
3.8 Books of Prime Entry
3.8.1 Sales Day Book
3.8.2 Books for prime entry are synonymous with manual accounting system of special journals and subsidiary ledgers
3.8.3 Example daily posting of example Sales entires , to subsidiary accounts receivable accounts
3.9 Year End Adjustments
3.10 The Trial Balance
3.11 Journals
3.12 Provisions
3.13 Capital and Reserves
3.14 Disclosures
3.14.1 Primary financial statements
3.15 Balance Sheet
3.16 Income Statement
3.17 Cash Flow Statement
3.17.1 cash-flow determination from two year's balance sheets, change in equity, and a detailed income statement
3.18 GAAP
3.19 IFRS
3.19.1 References
3.19.2 Also See
3.19.3 External Links
3.20 Cost Flow Assumptions
3.20.1 Specific Identification
3.20.1.1 The Good
3.20.1.2 The Bad
3.20.2 FIFO
3.20.2.1 The Good
3.20.2.2 The Bad
3.20.3 LIFO
3.20.3.1 The Good
3.20.3.2 The Bad
3.20.4 Weighted Average
3.20.4.1 The Good
3.20.4.2 The Bad
3.20.5 Notes
3.21 Bookkeeping
3.21.1 Basic Bookkeeping
3.21.1.1 Quick Start
3.21.1.2 Paper Trails
3.21.2 Cheque Book
3.21.3 Event Cash Flow Sheets
3.21.3.1 Next Steps
3.22 Financial Ratios
3.23 GST
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Chapter 4 Glossary and Appendices
4.1 Glossary
4.2 Professional Bodies
4.2.1 United Kingdom
4.2.2 United States
4.2.3 Australia
4.2.4 Canada
4.2.5 Republic of Ireland
4.2.6 New Zealand
4.2.7 Malta
4.2.8 India
4.2.9 Malaysia
4.2.10 Pakistan
4.3 Notes to Authors
4.3.1 Contributors
4.4 Templates
4.4.1 Journal templates
4.5 Quick Reference
4.5.1 Accounting Ratios
4.5.1.1 Profit-Based Ratios
4.5.1.2 Also
Chapter 5 Other pages
5.1 Cost Accounting
Chapter 6 Resources
6.1 BOOKS
6.2 SOFTWARE
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