{"product_id":"general-accounting-principles-upsc-apfc-2026","title":"General Accounting Principles for UPSC APFC 2026","description":"\u003cp\u003e\u003cstrong\u003eComplete Theory, Concept Clarity, Practical Examples, Accounting Standards, Exam Traps, Practice Questions \u0026amp; APFC-Style Mock Tests\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp dir=\"auto\" class=\"PDq2pG_selectionAnchorContainer\"\u003e\u003cstrong\u003eGeneral Accounting Principles for UPSC APFC 2026\u003c\/strong\u003e is a comprehensive, concept-focused accounting preparation book designed specifically for aspirants preparing for the UPSC APFC examination.\u003cspan class=\"PDq2pG_selectionAnchor\"\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"auto\"\u003eInstead of relying only on memorized debit-credit rules, this book develops accounting step by step from understanding the economic event to recording, classification, summarisation, analysis and interpretation. It combines conceptual clarity with practical accounting treatment and examination-oriented application. \u003cspan class=\"contents\"\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"auto\"\u003eThe book covers the complete accounting learning cycle, including:\u003c\/p\u003e\n\u003cp dir=\"auto\"\u003e\u003cstrong\u003eAccounting Fundamentals:\u003c\/strong\u003e\u003cbr\u003eMeaning and objectives of accounting, branches and users of accounting information, business entity, transactions, assets, liabilities, capital, revenue, income, expenditure, receipts, payments, accruals and prepayments.\u003c\/p\u003e\n\u003cp dir=\"auto\"\u003e\u003cstrong\u003eAccounting Principles \u0026amp; GAAP:\u003c\/strong\u003e\u003cbr\u003eAccounting concepts, conventions, assumptions, GAAP, accounting policies, estimates, qualitative characteristics, Accounting Standards, AS, Ind AS and IFRS.\u003c\/p\u003e\n\u003cp dir=\"auto\"\u003e\u003cstrong\u003eDouble Entry \u0026amp; Recording:\u003c\/strong\u003e\u003cbr\u003eAccounting equation, types of accounts, debit-credit rules, journal entries, source documents, subsidiary books, special journals, cash book, petty cash, ledger, posting, balancing and trial balance.\u003c\/p\u003e\n\u003cp dir=\"auto\"\u003e\u003cstrong\u003ePractical Accounting Applications:\u003c\/strong\u003e\u003cbr\u003eBank Reconciliation Statement, depreciation, amortisation, depletion, inventory valuation, cost of goods sold, trading account, Profit \u0026amp; Loss Account, balance sheet, final accounts, adjustments, provisions and reserves, and cash flow statement.\u003c\/p\u003e\n\u003cp dir=\"auto\"\u003e\u003cstrong\u003eSpecial Accounting Areas:\u003c\/strong\u003e\u003cbr\u003eBills of exchange, errors and rectification, non-profit organisations, partnership accounts, LLP, company accounts, consignment and joint venture.\u003c\/p\u003e\n\u003cp dir=\"auto\"\u003e\u003cstrong\u003eAccounting Standards \u0026amp; Advanced Preparation:\u003c\/strong\u003e\u003cbr\u003eAS 1–AS 29 coverage, ratio analysis, accounting and auditing connections, master revision sheets, chapter-wise practice and comprehensive APFC-style mock tests. \u003cspan class=\"contents\"\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"auto\"\u003eThe book also emphasizes \u003cstrong\u003eexam traps, worked examples, conceptual reasoning and application-based learning\u003c\/strong\u003e, helping aspirants understand why an accounting treatment is correct rather than simply memorising isolated rules. \u003cspan class=\"contents\"\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cp dir=\"auto\"\u003eWhether you are starting accounting from the basics or strengthening your preparation for the APFC Recruitment Test, this book is designed to provide a structured path from \u003cstrong\u003efundamentals to exam mastery\u003c\/strong\u003e.\u003c\/p\u003e","brand":"Go Pustak","offers":[{"title":"Default Title","offer_id":49667494969603,"sku":null,"price":57.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0838\/4105\/7027\/files\/general-accounting-principles-for-upsc-apfc-2026-8276301.png?v=1790047029","url":"https:\/\/gopustak.in\/products\/general-accounting-principles-upsc-apfc-2026","provider":"Go Pustak","version":"1.0","type":"link"}