1. Introduction to Accounting
2. Basic Accounting Terms or Terminology
3. Theory Base of Accounting : Accounting Principles-Fundamental Assumptions or Concepts
4. Accounting Standards and IFRS
5. Double Entry System
6. Process and Bases of Accounting
7. Origin of Transactions : Source Documents and Vouchers
8. Accounting Equation
9. Rules of Debit and Credit
10. Recording of Business Transactions : Books of Original Entry-Journal
10A. Accounting for Goods and Services Tax (GST)
11. Ledger
12. Special Purpose (Subsidiary) Books (I) : Cash Book
13. Special Purpose (Subsidiary) Books (II)
14. Bank Reconciliation Statement
15. Trial Balance and Errors
16. Depreciation
17. Provisions and Reserves
18. Accounting for Bills of Exchange
19. Rectification of Errors
20. Capital and Revenue Expenditures and Receipts
21. Financial Statements/Final Accounts (Without Adjustment)
22. Final Accounts (With Adjustment)
23. Accounts from Incomplete Records or Single Entry System
24. Introduction to Computer and Accounting Information System (AIS)
25. Applications of Computer in Accounting
26. Accounting and Database System.
Project Work
Appendix : Dictionary of Accounting
Competency Focused Questions (Solved)
Latest Model Paper (with OMR Sheet)
