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SYLLABUS
Unit-I :
Introduction to accounting Book- Keeping and accounting Introduction – Book keeping – Accounting – Basic Accounting Terms. Accounting Principles Accounting Principles – GAAP – Accounting Concepts – Accounting Conventions – Accounting Standards – IFRS. Recording of Business Transactions Concept of Voucher, Preparation of Vouchers – Accounting Equations – Basic of Accounting – Systems of Accounting – Meaning of Account – Classification of Accounts – Rules of Debit & Credit – Journal and Ledger.
Unit-II :
Subsidiary books Meaning – Need & Advantages – Types of Subsidiary Books – Preparation of Subsidiary Books
Unit-III :
Cash Book and Bank Reconcillation Statement Cash Book Meaning – Characteristics – Importance and Advantages of Cash Book – Types of Cash Books and Their Preparation – Simple Cash Book – Two Column Cash Book (Cash & Discount and Bank & Discount Column) – Three Column Cash Book – Petty Cash Book. Bank Reconciliation Statement Nature of the Cash Book and Bank Pass Book (Bank Statement) – Reasons for Differences – Meaning and Advantages of BRS – Procedure for Preparation of BRS – Preparation of BRS under Favourable and UN – favourable (Over Draft) Balances.
Unit-IV :
Trial balance and rectifications of errors Trial Balance Meaning – Features or Characteristics – Objectives – Merits and Limitations of Trial Balance – Types of Preparation of Trial Balance. Rectifications of Errors Meaning – Types of Errors – Suspense Account and Rectification of Errors.
Unit-V :
Final accounts of sole Trading concerns Meaning – Objectives of the Preparation of Final Accounts – Capital and Revenue Items – Preparation of Trading & Manufacturing Account – Preparation of Profit & Loss Account and Preparation of Balance Sheet – Preparation of Final Accounts Without and with Adjustments.
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Format EPUB
TypeeBook