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.
This note
explains fundamentals of financial accounting, Accounting basics, Accounting for
special transactions, Preparation of final accounts, Fundamentals of cost
accounting and fundamentals of cost accounting.
Author(s): The Institute of Cost Accountants of India
This note covers the following topics: Concept for
determination of business income, Introduction to accounting standards, Final
Accounts of trading concern, Financial Statement from incomplete records and of
NPO, Accounting for special sales transaction.
This PDF covers the following topics related to
Accounting for Managers : Introduction to accounting, Preparation of financial
statements, Analysis of financial statements, Analysis of financial statements,
Accounting standards and IFRS and emerging issues in accounting.
Author(s): Ms. K Yamuna, Assistant Professor, Chadalawada
Ramanamma Engineering College
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.
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.
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.