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Table of Contents:
ACCOUNTING FOR INCOMPLETE RECORDS
PRACTICING ACCOUNTING FOR INCOMPLETE RECORDS
CONVERSION OF SINGLE ENTRY IN DOUBLE ENTRY ACCOUNTING SYSTEM
SINGLE ENTRY CALCULATION OF MISSING INFORMATION
SINGLE ENTRY CALCULATION OF MARKUP AND MARGIN
ACCOUNTING SYSTEM IN NON-PROFIT ORGANIZATIONS
NON-PROFIT ORGANIZATIONS
PREPARATION OF FINANCIAL STATEMENTS OF NON-PROFIT ORGANIZATIONS FROM INCOMPLETE RECORDS
DEPARTMENTAL ACCOUNTS 1
DEPARTMENTAL ACCOUNTS 2
BRANCH ACCOUNTING SYSTEMS
BRANCH ACCOUNTING
BRANCH ACCOUNTING - STOCK AND DEBTOR SYSTEM
STOCK AND DEBTORS SYSTEM
INDEPENDENT BRANCH
BRANCH ACCOUNTING 1
BRANCH ACCOUNTING 2
ESSENTIALS OF PARTNERSHIP
Partnership Accounts Changes in partnership firm
COMPANY ACCOUNTS 1
COMPANY ACCOUNTS 2
Problems Solving
COMPANY ACCOUNTS
RETURNS ON FINANCIAL SOURCES
IASB’S FRAMEWORK
ELEMENTS OF FINANCIAL STATEMENTS
EVENTS AFTER THE BALANCE SHEET DATE
PROVISIONS, CONTINGENT LIABILITIES AND CONTINGENT ASSETS
ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS 1
ACCOUNTING POLICIES, CHANGES IN ACCOUNTING ESTIMATES AND ERRORS 2
BORROWING COST
EXCESS OF THE CARRYING AMOUNT OF THE QUALIFYING ASSET OVER RECOVERABLE AMOUNT
EARNINGS PER SHARE
Earnings per Share
DILUTED EARNINGS PER SHARE
GROUP ACCOUNTS
Pre-acquisition Reserves
GROUP ACCOUNTS: Minority Interest
GROUP ACCOUNTS: Inter Company Trading (P to S)
GROUP ACCOUNTS: Fair Value Adjustments
GROUP ACCOUNTS: Pre-acquistion Profits, Dividends
GROUP ACCOUNTS: Profit & Loss
GROUP ACCOUNTS: Minority Interest, Inter Co.
GROUP ACCOUNTS: Inter Co. Trading (when there is unrealized profit)
Comprehensive Workings in Group Accounts Consolidated Balance Sheet