QB365 covers complete information about Tamilnadu 11th Standard - old 2024-2025 கணக்குப்பதிவியல் Subject. Question Bank includes 11th Standard - old 2024-2025 கணக்குப்பதிவியல்Subject Book back questions, other important questions, Creative questions, Extra questions, PTA questions, Previous Year asked questions and other key points also. All question with detailed answers are readily available for preparing கணக்குப்பதிவியல் question papers.
Need and Importance – Book-keeping – Accounting – Accountancy, Accounting and Book-keeping – Users of accounting information – Branches of accounting – Basic accounting terms
Basic assumptions – Basic concepts – Modifying principles – Accounting Standards.
Double entry system – Account – Golden rules of accounting.
Source documents – Accounting equation – Rules for debiting and crediting – Books of original entry – Journal – Illustrations
Meaning – Utility – Format – Posting – Balancing an account – Distinction between journal and ledger.
Need – Purchase book – Sales book – Returns books – Bills of exchange – Bills book – Journal proper.
Features – Advantages – Kinds of cash books
Meaning – Imprest system – Analytical petty cash book – Format – Balancing of petty cash book – Posting of petty cash book entries – Advantages
Pass book – Difference between cash book and pass book - Bank reconciliation statement – Causes of disagreement between balance shown by cash book and the balance shown by pass book – Procedure for preparing bank reconciliation statement – Format
Definition – Objectives – Advantages – Methods – Format – Sundry debtors and creditors – Limitations – Errors in accounting – Steps to locate the errors – Suspense account – Rectification of errors
Capital transactions – Revenue transactions – Deferred revenue transactions – Revenue expenditure, Capital expenditure and Deferred revenue expenditure – Distinction – Capital profit and revenue profit – Capital loss and revenue loss.
Parts of Final Accounts – Trading account – Profit and loss account – Balance sheet – Preparation of Final Accounts.
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