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 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
note covers the following topics: Double Entry System of Accounting, Financial
Accounting and Adjustments,Analysing and Interpreting of Financial Statements and Control Systems,
Financial Statements of other organizations.
Author(s): Jacqueline Peters
Richardson,Ministry of Education,Trinidad and Tobago Commonwealth of Learning
This book explains the following topics: concept of Material,
meaning of raw material, process of material planning, Purchasing, Receiving and
Inspection, Overheads, Overhead Distribution, Cost Unit, Cost Centre And Profit
Centre.
Author(s): St. Joseph’s Degree and PG College
Hyderabad
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
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.
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.