Mind map : learning made simple...Mind map : learning made simple Chapter - 5 F e a t u r e s o f a B. R. S. • Reconciles the difference ass Book eriodically repared by Customers

1OSWAAL CBSE Chapterwise Mind Maps, ACCOUNTANCY, Class - XIMind

map

: lea

rning m

ade

simpl

e C

hapt

er - 1

Intr

oduc

tion

to

Acc

ount

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onom

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vent

s•

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tific

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ansa

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ns•

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men

t•

Rec

ordi

ng a

nd S

umm

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• C

omm

unic

atio

n•

Org

anis

atio

n•

Inte

rest

ed U

sers

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sed

by O

rgan

isat

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ding

of E

cono

mic

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nts

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ecor

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and

com

mun

icat

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• U

sers

of A

ccou

ntin

g In

form

atio

n

• To

Kee

p C

ompl

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ords

of

Fi

nanc

ial T

rans

actio

ns•

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scer

tain

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fit o

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s•

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scer

tain

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anci

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acili

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akin

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Cyc

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atem

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nanc

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anag

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flatio

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ccou

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Tax

Acc

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nder

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bilit

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para

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tions

of A

ccou

ntin

g

Qua

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ive C

hara

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orm

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of A

ccou

ntin

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Users of AccountingInformation

Inte

rnal

Use

rs

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wne

rs•

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agem

ent

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ploy

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Exte

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vest

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nks

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ther

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OSWAAL CBSE Chapterwise Mind Maps, ACCOUNTANCY, Class - XI2Mind

map

: lea

rning m

ade

simpl

e C

hapt

er - 2

The

ory B

ase

of

Acc

ount

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ynam

ic•

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d G

uide

lines

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nive

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ly a

ccep

ted

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ck o

f Var

iatio

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-dev

elop

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now

ledg

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rmity

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natu

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from

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ccou

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man

-mad

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elev

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ectiv

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and

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foun

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cipl

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port

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ture

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map

: lea

rning m

ade

simpl

e C

hapt

er - 3

Rec

ordi

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Bus

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ansa

ctio

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tern

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uppo

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uild

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map

: lea

rning m

ade

simpl

e C

hapt

er - 4

Rec

ordi

ng

of B

usin

ess

Tran

sact

ions

-II

• Pu

rcha

se B

ook

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rcha

se R

etur

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s Bo

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s R

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ok•

Jour

nal P

rope

r

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h Bo

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ble

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umn

Cas

h Bo

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Thre

e C

olum

n C

ash

Book

• Pe

tty

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h Bo

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peni

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djus

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k

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ayee

Bank

of I

ndia


map

: lea

rning m

ade

simpl

e C

hapt

er - 5

Featu

res o

f B.R

.S.

• R

econ

cile

s th

e di

ffer

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be

twee

n C

ash

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and

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s Bo

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ed b

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portance

of B

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the

accu

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of c

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to d

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nce

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er C

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:

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nce

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er P

ass

book


map

: lea

rning m

ade

simpl

e C

hapt

er - 6

Dep

recia

tion,

Pro

visi

ons

and

Res

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s

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r Char

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epre

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find

out

the

corr

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ost o

f pro

duct

ion

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asc

erta

in th

e co

rrec

t pro

fit a

nd lo

ss

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sho

w c

orre

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nanc

ial p

ositi

on

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pro

vide

for r

epla

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f ass

ets

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mai

ntai

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e ca

pita

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act

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ava

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tax

relie

f

Diff

eren

t Res

erves

Diff

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visions

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nsat

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vest

men

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tion

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ivid

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ovis

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for D

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for B

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for T

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for D

isco

unt o

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timat

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an

asse

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esid

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ear a

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tim

e

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bsol

esce

nce

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eple

tion/

Exha

usio

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ll in

mar

ket v

alue

Factors affectingDepreciation


map

: lea

rning m

ade

simpl

e C

hapt

er - 7

Acc

ount

ing

for

Bill

s of

Exch

ange

Features of

Bill

of E

xcha

nge

Feat

ures

of P

rom

issory N

otes

Parties t

o a Bill

of E

xcha

nge

• M

ust b

e in

wri

ting

• A

n or

der t

o m

ake

paym

ent

• It

is u

ncon

ditio

nal

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ust b

e si

gned

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ymen

t mus

t be

cert

ain

• m

ust b

e pa

yble

to c

erta

in p

erso

n

• m

ust b

e st

ampe

d

Type

s of B

ills

• Pr

omis

e to

pay

• In

wri

ting

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gned

by

mak

er

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erta

in s

um

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ampe

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rm B

ills

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raw

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olde

r

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ccep

tor


map

: lea

rning m

ade

simpl

e C

hapt

er - 8

Features

of a

Tria

l Bal

ance

Cla

ssifi

catio

n of

Err

ors

• Pr

epar

ed o

n a

part

icul

ar d

ate

• It

is a

sta

tem

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not a

n ac

coun

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ared

for v

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the

ar

ithm

etic

al a

ccur

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• C

onta

ins

all l

edge

r bal

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l Bal

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and

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tifica

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of E

rror

s

Objectiv

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l Bal

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• To

asc

erta

in a

rith

met

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ac

cura

cy•

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elp

in lo

catin

g er

rors

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pro

vide

bas

is fo

r fin

al

acco

unts

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find

out

bal

ance

of

pa

rtic

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acc

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o.H

ead

of A

ccou

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Specimen/Formatof Trial Balance

Ass

ets

Expe

nses

XX

XX

XX

XX

XX

X

XX

X

Cap

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map

: lea

rning m

ade

simpl

e C

hapt

er - 9

Objectives

of

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inancia

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of Tra

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pro

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info

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abou

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the

finan

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fi

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map

: lea

rning m

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simpl

e C

hapt

er - 10

Fin

al

ccou

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wit

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just

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AA


map

: lea

rning m

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simpl

e C

hapt

er - 11

Reaso

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r Mai

ntai

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map

: lea

rning m

ade

simpl

e C

hapt

er - 12

Elemen

ts of

Com

pute

r Sys

tem

Types o

f Computers

Other Classification

Processing of Com

puter

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el o

f A.I.

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ter S

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m

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pone

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Mind map : learning made simple...Mind map : learning made simple Chapter - 5 F e a t u r e s o f a B. R. S. • Reconciles the difference ass Book eriodically repared by Customers