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Accounting and Auditing for Cooperatives
The aims of this note is to take you to the general broad areas of accounting and auditing for cooperatives. Topics covered includes: The Cash book, Petty Cash Book, and the Imprest System, Trial Balance and Suspense Accounts, Control Accounts, Bank Reconciliation, Preparation of the Final Account of a Cooperative Society, Accounts of Non – Profit Making Organisations, Financial Statements, Accounts from Incomplete Records, Basics of Cooperative Auditing, Qualities and Duties of Auditor of a Cooperative Society, Error and Fraud in the Audit of A Cooperative Society, Cooperative Audit Reports, The Registrar or Directors Report.
Author(s): National Open University of Nigeria
139 Pages 
This page offers lecture notes on Financial Accounting covering topics like balance sheet, income statement, and statement of cash flows. The course emphasizes the Accrual Accounting Process and Matching Principle. Other topics include Receivables, Inventories, Long-lived Assets, Current Liabilities, and Long-term Debt, Financial Statement Analysis, Deferred Taxes, and Business Combinations. The course is designed for students interested in pursuing careers in accounting or finance. The notes provide practical examples and exercises to help students understand financial accounting concepts and practices.
Author(s): Prof. S. P. Kothari, Massachusetts Institute of Technology
NA Pages
This book teaches the students with the fundamentals principles of financial, cost and management accounting and enable the students to prepare, analyse and interpret financial statements and o enable the students to take decisions using management accounting tools.
Author(s): St. Xaviers College
286 Pages
Accounting and Finance for Hospitality
This note covers the following topics: Basic Terms In Accounting: Accounting Principles, Accounting: Concepts and Conventions, Practical System Of Book, Keeping, Journal- Debit and Credit, Rules Of Debit and Credit, Method Of Journalisation, Ledger- Meaning Of Ledger, Utility of Ledger, Posting of Entries, Petty Cash Book, Trial Balance and Rectification Of Errors, Profit and Loss Account, Prepration of Balance Sheet, Concept and Functions of Finance and Finance Management, Statement of Changes in Financial Position, Fund Flow Analysis, Financial Statement Analysis: Ratio Analysis, Analysis of Risk and Uncertainty.
Author(s): Uttarakhand Open University
229 Pages
Principles of Financial Accounting
This note explains the following topics: Accounting Cycle for the Service Business—Cash Basis, Accounting Cycle for the Service Business, Accounting Cycle for a Merchandising Busines, Assets, Stockholders’ Equity,Capstone Experiences.
Author(s): Christine Jonick
318 Pages
Theory of Accounting and Control
Organizations are sets of contracts among individuals or groups who are motivated by self-interest to pool the resoruces and share information to achieve control in the organization. This book explores the role of accounting in implementing these contracts by controlling the resource flows among the contracting parties, and by reporting and distributing information to the current and potential participants.
Author(s): Shyam Sunder
NA Pages
Accounting is the process by which financial information about a business is recorded, classified, summarized, interpreted, and communicated. Topics covered includes: Principles of accounting, Introduction to accountancy, The Accounting Equation, Double entry, Debtors, Creditors, Prepayments, Accruals and Depreciation.
Author(s): Wikibooks.org
NA Pages
This lecture explains the following topics: Accounting Concepts And Conventions, Recording Of Transactions- Voucher System, Accounting Process, Journal, Ledger Posting And Trial Balance, Subsidiary Books Of Accounts, Preparation Of Profit And Loss Account and Balance Sheet, Rectification Of Errors, Accounting Of Negotiable Instruments, Reconciliation Of Bank Accounts, Single Entry System, Inventory Valuation Methods, Accounting For Depreciation, Accounts For Non-profit Making Organisations.
Author(s): Dr. Chandra Shekhar
418 Pages
Accounting Principles A Business Perspective Chapter 1 to 9
This text uses the annual reports of real companies to illustrate many of the accounting concepts. It covers the following topics: Accounting Environment, Accounting and its use in business decisions, Recording business transactions, Adjustments for financial reporting, Completing the accounting cycle, Accounting theory, Introduction to inventories and the classified income statement, Measuring and reporting inventories.
Author(s): Hermanson, Edwards, and Maher
436 Pages
Accounting Principles A Business Perspective Chapter 9 to 18
This text gives an understanding of how to use accounting information to analyze business performance and make business decisions. The text takes a business perspective.
Author(s): Hermanson, Edwards, and Maher
NA Pages
Management Accounting Concepts and Techniques
This book covers the following topics: Microeconomic foundations of management accounting, Product costing and cost allocations, Determining the cost of inventory, Planning tools and performance measures for projects and divisions.
Author(s): Dennis Caplan
NA Pages
