DSSSB PGT Accounting E-Book (Complete Theory + 651MCQs)

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• Unit 1: Accounting

Types of Accounting, Objectives, Qualitative characteristics, Accounting Principles and Concepts, Accounting Standards (AS)
• Unit 2: Process of Accounting
Voucher, Transaction, Golden Rules of Accounting, Subsidiary Books, Rectification of Errors, Bank Reconciliation Statement, Depreciation, Types of Depreciation, Provisions and Reserves, Partnership, Consignment and Joint ventures
• Unit 3: Financial Statement
Corporate Accounting, Shares, Debenture, Liquidation / Winding up, Amalgamation, Absorption, Holding Company, Subsidiary Company, Cost Accounting, Methods of Costing, Management Accounting, Break Even Analysis, Life Cycle Costing, Ratio Analysis, Cash Flow Statements, Fund Flow Statement, Human Resources Accounting, Common-Size Statement, Comparative financial statements, Goodwill
• Unit 4: Functions of Accounting
Hire purchase system, Installment Payment System, Capital Asset Pricing Model (CAPM), Royalty Accounts, Branch accounting, Inventory valuation
• Unit 5: Budgeting & Budgetary Control
Budget, Types, Budgetary Control, Objectives, Essentials, Advantages, Limitations
• Unit 6: MIS & Auditing
Management Information System, Objectives, Essentials, Effective, Auditing, Features, Types of Functional Audit
• Unit 7: Computers Accounting
Intro, Components, Advantages, Limitations, Manual and Computerized Accounting
• Unit 8: Database Management System (DBMS)
Intro, Nature, Objectives, Functions, Merits, Disadvantages, Responsibility
• MCQs – 651 MCQ
• Ans Key