Accounts Book

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A C C O U N TA N C Y
HIGHER SECONDARY – FIRST YEAR

Untouchability is a Sin Untouchability is a Crime Untouchability is Inhuman.

TAMILNADU TEXTBOOK CORPORATION
College Road, Chennai - 600 006.

© Government of Tamilnadu First Edition - 2004

PREFACE
CHAIRPERSON

Dr. (Mrs) R. AMUTHA
Reader in Commerce Justice Basheer Ahmed Sayeed College for Women Chennai - 600 018. REVIEWERS
Dr. K. GOVINDARAJAN Reader in Commerce Annamalai University Annamalai Nagar - 608002. Dr. M. SHANMUGAM Reader in Commerce SIVET College Gowrivakkam,Chennai-601302.

The book on Accountancy has been written strictly in accordance with the new syllabus framed by the Government of Tamil Nadu. As curriculum renewal is a continuous process, Accountancy curriculum has undergone various types of changes from time to time in accordance with the changing needs of the society. The present effort of reframing and updating the curriculum in Accountancy at the Higher Secondary level is an exercise based on the feed back from the users. This prescribed text book serves as a foundation for the basic principles of Accountancy. By introducing the subject at the higher secondary level, great care has been taken to emphasize on minute details to enable the students to grasp the concepts with ease. The vocabulary and terminology used in the text book is in accordance with the comprehension and maturity level of the students. This text would serve as a foot stool while they pursue their higher studies. Since the text carries practical methods of maintaining accounts the students could use this for their career. Along with examples relating to the immediate environment of the students innovative learning methods like charts, diagrams and tables have been presented to simplify conceptualized learning. As mentioned earlier, this text serves as a foundation course which is coupled with sample questions…...

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