Page 10 - CA_ELG_Volume I_ELG-Sample

TABLE OF CONTENTS

Paper 1: Principles and Practices of Accounting

Chapter 1 Theoretical Framework 1.1
1.1 Introduction 1.2

1.2 Meaning and Scope of Accounting 1.3
1.3 Procedure of Accounting 1.4
1.4 Objectives of Accounting 1.6

1.5 Functions of Accounting 1.7
1.6 Book Keeping vs Accounting 1.7
1.7 Sub-fields of Accounting 1.8
1.8 Users of Accounting Information 1.8

1.9 Relationship of Accounting with Various Disciplines 1.10
1.10 Limitations of Accounting 1.11

1.11 Role of Accountant in Soceity 1.11
1.12 Accounting Concepts, Principles and Conventions 1.12
1.13 Financial Statements 1.21
1.14 Capital Expenditure and Revenue Expenditure 1.23

1.15 Capital Receipts and Revenue Receipts 1.25
1.16 Contingent Liability 1.25
1.17 Contingent Asset 1.28

1.18 Accounting Policies 1.29
1.19 Measurement 1.30
1.20 Accounting Standards 1.32

1.21 Indian Accounting Standards (Ind AS) 1.34

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