"D.G. SHARMA, A D.G. Sharma is an eminent and most admired faculty in the student fraternity. He is an epitome of knowledge, helping students to realise their potential and achieve newer heights. Academically he is a rare gem as he has qualified all three prestigious exams, i.e., CA, CS, and ICWA. He believes that the profession of Chartered Accountancy is rewarding and responsible. He opines that CAs have to be an expert in Accounting and to gain command, students should acquire knowledge. He imbibes confidence in students by giving conceptual clarity. His success mantra is Do not memorise everything, try to understand everything, D.G. Sharma is the Co-Founder of CAPS, a premier commerce coaching institute in central India. He has penned 10+ books in accountancy published by renowned publishing houses. S.K. Agrawal, Dr S.K. Agrawal holds a Doctorate from Kanpur University, and he has teaching experience of more than 23 years across countless batches. He has been imparting knowledge and values to his students in his institution – Sky Academy (Kanpur). A post-graduate in Commerce & B.Ed., Dr S.K. Agrawal has been teaching accountancy to students of class XIth, and XIIth at the grass-root level, CA-Foundation/CPT & CA-Intermediate/IPC. Dr S.K. Agarwals experience is as follows: Twenty-four years of teaching experience in Accountancy in I.S.C., C.A. & B.Com. Four years of teaching experience in Accountancy at St. Aloysis School, Kanpur (1998-99 to 2001-02)
<div>This book aims to build up the students knowledge base & lay the foundation for their professional education. It endeavours to provide a good command of the basics, such as Accounting Concepts & Conventions, Capital & Revenue Items, etc. This book is prepared exclusively for the Foundation Level of Chartered Accountancy Examination requirement. It covers the entire revised, new syllabus as per ICAI. The Present Publication is the 4th Edition for CA-Foundation | New Syllabus | June 2023 exams. This book is authored by CA D.G. Sharma & Dr. S.K. Agrawal, with the following noteworthy features: As per the latest syllabus of the ICAI [Lucid Discussions in a Simple Language] for theoretical concepts is provided for a comprehensive understanding. [Numerous Illustrations] have been incorporated into the book, [Detailed Working Notes & Practice Questions] along with Hints & Answers have been provided in the book.</div><div>Coverage of this book includes: Solved Paper: December 2021: Principles & Practice of Accounting, Solved Paper: June 2022: Principles & Practice of Accounting, Solved Paper: December 2022: Principles & Practice of Accounting. Contents of this book are as follows:Theoretical Framework – Meaning & Scope of Accounting, Theoretical Framework – Accounting Concepts, Principles & Conventions, Theoretical Framework – Capital and Revenue Expenditure, Theoretical Framework – Contingent Assets and Contingent Liabilities, Theoretical Framework – Accounting Policies, Theoretical Framework – Accounting Standards – Concepts, Objective, Benefits, Theoretical Framework – Accounting as a Measurement Discipline – Valuation Principles, Accounting Estimates, Accounting Process (Journal, Ledger, Trial Balance, Cash Book, Subsidiary Books). Bank Reconciliation Statement, Bills of Exchange, Rectification of Errors, Depreciation, Final Accounts, Inventory Valuation, Sale of Goods on Approval or Return Basis, Consignment Accounts, Average Due Date, Account Current, Not-for-Profit Organisation, Partnership, Company Accounts – Shares, Company Accounts – Debentures.</div><div><br></div>
