Accounting
Financial Accounting
Part I Textbook for Class XI
© no N C tt E o R be T re pu
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Accountancy
d
ISBN 81-7450-507-5
First Edition February 2006 Phalguna 1927 Reprinted October 2006 Kartika 1928 October 2007 Kartika 1929 January 2009 Magh 1930 January 2010 Magha 1931 January 2011 Magha 1932 PD 90T RPS © National Council of Educational Research and Training, 2006
ALL RIGHTS RESERVED
No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise without the prior permission of the publisher. This book is sold subject to the condition that it shall not, by way of trade, be lent, re-sold, hired out or otherwise disposed of without the publisher’s consent, in any form of binding or cover other than that in which it is published. The correct price of this publication is the price printed on this page, Any revised price indicated by a rubber stamp or by a sticker or by any other means is incorrect and should be unacceptable. OFFICES OF THE PUBLICATION DEPARTMENT, NCERT NCERT Campus Sri Aurobindo Marg New Delhi 110 016
108, 100 Feet Road Hosdakere Halli Extension Banashankari III Stage Bangaluru 560 085 Navjivan Trust Building P.O.Navjivan Ahmedabad 380 014 CWC Campus Opp. Dhankal Bus Stop Panihati K olkata 700 114 CWC Complex Maligaon Guwahati 781 021
© no N C tt E o R be T re pu
` 75.00 Publication Team Head, Publication Department Chief Production Officer Chief Editor Chief Business Manager Printed on 80 GSM paper with NCERT watermark Published at the Publication Department by the Secretary, National Council of Educational Research and Training, Sri Aurobindo Marg, New Delhi 110 016 and printed at M/s Nova Publication C-51, Focal Point Extn Jalandhar City, Punjab 144 004. Assistant Editor Cover Shweta Rao
Assistant Production : Prakashveer Singh Officer : Gobind Ram
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Phone : 011-26562708 Phone : 080-26725740
Part I Textbook for Class XI
© no N C tt E o R be T re pu
bl is he
Accountancy
d
ISBN 81-7450-507-5
First Edition February 2006 Phalguna 1927 Reprinted October 2006 Kartika 1928 October 2007 Kartika 1929 January 2009 Magh 1930 January 2010 Magha 1931 January 2011 Magha 1932 PD 90T RPS © National Council of Educational Research and Training, 2006
ALL RIGHTS RESERVED
No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise without the prior permission of the publisher. This book is sold subject to the condition that it shall not, by way of trade, be lent, re-sold, hired out or otherwise disposed of without the publisher’s consent, in any form of binding or cover other than that in which it is published. The correct price of this publication is the price printed on this page, Any revised price indicated by a rubber stamp or by a sticker or by any other means is incorrect and should be unacceptable. OFFICES OF THE PUBLICATION DEPARTMENT, NCERT NCERT Campus Sri Aurobindo Marg New Delhi 110 016
108, 100 Feet Road Hosdakere Halli Extension Banashankari III Stage Bangaluru 560 085 Navjivan Trust Building P.O.Navjivan Ahmedabad 380 014 CWC Campus Opp. Dhankal Bus Stop Panihati K olkata 700 114 CWC Complex Maligaon Guwahati 781 021
© no N C tt E o R be T re pu
` 75.00 Publication Team Head, Publication Department Chief Production Officer Chief Editor Chief Business Manager Printed on 80 GSM paper with NCERT watermark Published at the Publication Department by the Secretary, National Council of Educational Research and Training, Sri Aurobindo Marg, New Delhi 110 016 and printed at M/s Nova Publication C-51, Focal Point Extn Jalandhar City, Punjab 144 004. Assistant Editor Cover Shweta Rao
Assistant Production : Prakashveer Singh Officer : Gobind Ram
bl is he
Phone : 011-26562708 Phone : 080-26725740