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Cpt Accounts Notes Pdf

Download ICAI CA CPT Study Material in PDF format from here. CPT admit card for June attempts of June and are provided in PDF. Download now. CA CPT Accounts Short Notes pdf which you can be used to study for CA CPT exam. The notes are very effective notes to prepare for your CA. 1. PPA PVT LTD. medical-site.info CA CPT/Foundation Accounts Theory Notes. A. Basics of Accounts: 1) What is Accounting? Ans: It is an art of.

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Prudence 2. Neutrality 3. Faithful presentation of alternative values. Consistency-In order to achieve comparability of financial statements of an enterprise through time, accounting policies are followed consistently from one period to another; a change in accounting policies are made only in exceptional cases.

The concept of consistency is applied when accounting method of accounting is equally acceptable. For example a company can adopt straight line or diminishing balance method of depreciation. But following the principles of consistency it is advisable to follow the same method of depreciation over a period of time.

Changes should be made only in the following cases: 1. To bring books of accounts in accordance with the issued Accounting Standard. To compliance with the provision of law. When under changed circumstances it is felt that new method will reflect more true and fair picture it the financial statement. Materiality-This principle permits other concepts to be ignored, if the effect is considered material.

This principle is an exception of full disclosure. According to this principle, all the items having significant effect on the business should be disclosed in the financial statement and any insignificant item which will only increase the work of the accountant, should not be disclosed. It is on the judgement, common sense and discretion of the accountant which item is material and which is not. This is because amount of calculator is very small to be shown in the balance sheet though it is an asset of the business.

Fundamental Accounting Assumptions 1. Going concern 2. Consistency 3. Accrual Four principal qualitative characteristics of financial statements are: Understandability - Relevance - Reliability - Comparability 1.

Materiality 2. Faithful Representation 3.

Substance Over Form 4. Neutrality 5. Prudence 6. Gollapalli Hari babu says 4 years ago. Thanks for all it is one type of asset in ca cpt students thanks………. Mohan chowdary says 3 years ago. AJITH says 3 years ago. Thank you for giving me many informations.

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Can anyone please tell me how is the coaching for cpt in sirc Bangalore. Shravan says 3 years ago. How to download cacpt study materials pls help me. How to get the cpt study books or guide for preparing cpt entrance. Debrat Sarkar says 3 years ago. Thank you so much to gives information to us…. Leave A Reply. Fundamentals of Accounting. Mercantile Laws. General Economics. Quantitative Aptitude Text. Study Material. Initial Pages. Chapter 1 — Accounting: An Introduction.

Meaning and Scope of Accounting. Accounting Concepts, Principles and Conventions.

Accounting Standards — Concepts, Objectives, Benefits. Accounting Policies. Chapter 2 — Accounting Process. Double Entry System. Trial Balance. Subsidiary Books Part 1. Subsidiary Books Part 2. Cash Book. Capital and Revenue Expenditures and Receipts. Contingent Assets and Contingent Liabilities.

Rectification of Errors.

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Rectification of Errors — Questions. Chapter 3 — Bank Reconciliation Statement. Bank Reconciliation Statement. Chapter 4 — Inventories. Chapter 5 — Depreciation Accounting. Depreciation Accounting Part 1. Depreciation Accounting Part 2. Depreciation Accounting Part 3. Depreciation Accounting Part 4. Depreciation Accounting Part 5. Final Accounts of Manufacturing Entities. Chapter 7 — Accounting for Special Transactions. Consignment Accounting Part 1. Consignment Accounting Part 2.

Consignment Accounting Part 3. Joint Venture Accounting. Bills of Exchange and Promissory Notes Part 1. Bills of Exchange and Promissory Notes Part 2. Bills of Exchange and Promissory Notes Part 3. Bills of Exchange and Promissory Notes Part 4. Bills of Exchange and Promissory Notes Part 5. Bills of Exchange and Promissory Notes Part 6. Sale of Goods on Approval or Return Basis. Chapter 8 — Partnership Accounts.

Introduction to Partnership Accounts. Treatment of Goodwill in Partnership Accounts Part 1. Depreciation Accounting Part 5. Final Accounts of Manufacturing Entities. Chapter 7 — Accounting for Special Transactions. Consignment Accounting Part 1.

Consignment Accounting Part 2. Consignment Accounting Part 3. Joint Venture Accounting. Bills of Exchange and Promissory Notes Part 1.

CPT Testimonials

Bills of Exchange and Promissory Notes Part 2. Bills of Exchange and Promissory Notes Part 3. Bills of Exchange and Promissory Notes Part 4. Bills of Exchange and Promissory Notes Part 5. Bills of Exchange and Promissory Notes Part 6. Sale of Goods on Approval or Return Basis. Chapter 8 — Partnership Accounts. Introduction to Partnership Accounts.

Treatment of Goodwill in Partnership Accounts Part 1. Treatment of Goodwill in Partnership Accounts Part 2.

CPT ACCOUNTS SUMMARY NOTES

Admission of a New Partner. Retirement of a Partner. Retirement and Death of a Partner. Death of a Partner. Chapter 9 — Company Accounts. Introduction to Company Accounts. Introduction to Issue, Forfeiture and Reissue of Shares.

Issue of Shares. Forfeiture and Reissue of Shares. Redemption of Preference Shares. Issue of Debentures.

Chapter 1 — The Indian Contract Act, Nature of Contracts. Performance of Contract. Breach of Contract. Contingent and Quasi-Contracts. Chapter 2 — The Sale of Goods Act, Sale of Goods Act — Basics. Conditions and Warranties. Transfer of Ownership. Unpaid Seller.

ICAI CA CPT Study Material

Chapter 3 — The Indian Partnership Act, Basics of Partnership — Part 1. Basics of Partnership —Part 2. Relations of Partners — Part 1. Relations of Partners — Part 2. Relations of Partners — Part 3. Registration and Dissolution of a Firm — Part 1. Registration and Dissolution of a Firm — Part 2. Registration and Dissolution of a Firm — Part 3. Chapter 1 — Introduction to Micro Economics. Introduction to Micro Economics.

Chapter 2 — Theory of Demand and Supply. Law of Demand. Theory of Consumer Behavior. Theory of Demand and Supply. Law of Supply. Chapter 3 — Theory of Production and Cost.

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