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Accountancy - Special Accounts

Special Accounts

Joint Venture Accounts,  Separate Joint Venture Accounts Books, No Separate Joint Venture Accounts Books, Memorandum & Co-Venturer Accounts,

Bill of Exchange, Bill Maturity Date, Dishonour of Bills, Endorsement of Bill, Bills Sent for Collection, Renewal of Bills, Accommodation Bills, Accommodation for Drawer, Accommodation for Drawee, Accommodation for both Drawer & Drawee. Insolvency of Drawee, Retiring of Bill, Bills Payable and Receivable Book.

Sale on Approval, Delivery recorded as Sale, Sale recorded on approval, 

04 Consignment
Single Entry System, Method of Capital Comparison, Ascertainment of Profit, Preparation of Accounts

Classification of Investments, Cost of Investment Acquisition, Income from Investment, Carrying amount of Investments, Disposal of Investments, Accounting Procedure for Investment,

Hire-Purchase System, Accounting Treatment, Calculation of Cash Price, Accounting Method, Repossession of Goods on Payment Default

Installment Payment System, Accounting Entries in Instalment Payment System,

Types of Leases, Lease Accounting Terms, Finance Leases, Operating Leases, Sale and Lease Back

Valuation of Stock on Date of Accident, Computation of Insurance Claim, Average Clause, Accounting Entries relating to Claims, Consequential Loss

10 Non Profit Organizations
Receipts and Payments Account, Income and Expenditure Account, Balance Sheet, Statement of Affairs, Fund based Accounting.

11 Accounts of Not for Profit Organisation
Organisations which are run without the motives of earning profits are called as Not for Profit Organisation (or Non Profit Organsiation).


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