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Accountancy Vol I- 12
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1. FINAL ACCOUNTS - ADJUSTMENTS
1.1 Adjustments
2.2 Preparation of Final Accounts
2. ACCOUNTS FROM INCOMPLETE RECORDS (Single Entry)
2.1 Features of Single Entry
2.2 Limitations of Single Entry
2.3 Differences between Double Entry System and Single Entry System
2.4 Distinction between Statement of Affairs and Balance Sheet
2.5 Methods of Ascertaining profit or loss
3. DEPRECIATION ACCOUNTING
3.1 DEFINITION
3.2 Need for providing Depreciation
3.3 Causes of Depreciation
3.4 Terms used for Depreciation
3.5 Factors Determining the Amount of Depreciation
3.6 Methods of Calculating Depreciation
3.7 Recording Depreciation
3.8 Calculation of Profit or Loss on sale of asset
3.9 Entries for sale of asset
4. FINANCIAL STATEMENT ANALYSIS - RATIO ANALYSIS
4.1 Significance of Financial Statement Analysis
4.2 Ratio Analysis
5. CASH BUDGET
5.1 Budget
5.2 Cash Budget
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