S.No.

Contents

I

Introduction To Accounting

1.

Meaning And Definition Of Accounting

2.

Accounting Process

3.

Branches Of Accounting

4.

Book Keeping And Accounting

5.

Objectives And Advantages Of Accounting

6.

Limitations Of Accounting

7.

Accounting Information And Users Of Acc. Information

8.

Systems Of Accounting-Single Entry & Double Entry system

II

Basic Accounting Terms

III

Theory Base Of Accounting, Accounting Standards

9.

Meaning ,Nature & Necessity Of Accounting Principles

10.

Accounting Concepts

11.

Accounting Conventions

IV

Bases Of Accounting

12.

Cash Basis

13.

Accrual Basis

V

Accounting Equations

14.

Meaning Of Accounting Equation

15.

Effect Of Transactions On An Accounting Equation

VI

Accounting Procedures-Rules Of Debit & Credit

16.

Meaning Of Account, Debit & Credit

17.

Rules Of Debit & Credit (Traditional Method)

18.

Classification Of Accounts

19.

Rules Of Debit And Credit ( Modern Method) HOT

VII

Goods And Service Tax (GST) HOT

20.

Meaning And Characteristics Of GST

21.

Objectives Of GST

22.

Classification Of GST-(GST, SGST, UTGST, IGST)

23.

Reverse Charge Mechanism

24.

Categorizing GST For Accounting Purpose

25.

Accounting For GST-Journal Entries

VIII

Origin Of Transactions-Source Documents & Vouchers

26.

Source Documents

27.

Meaning Of Voucher

28.

Types Of Voucher

29.

Preparation Of Voucher

IX

Journal

30.

Meaning & Characteristics Of Journal

31.

Opening Journal Entry

32.

Compound Journal Entry

33.

Special Journal Entry

X

Ledger

34.

Meaning And Utility Of A Ledger

35.

Posting Of Entries Into Ledger Account

36.

Balancing Of Accounts

37.

Difference Between Journal And Ledger

XI

Subsidiary Books-Special Purpose Books-I

38.

Meaning And Advantages Of Subsidiary Book

39.

Classification Of Subsidiary Book

40.

Meaning And Kinds Of Cash Book

41.

Posting Of Cash Book

42.

Petty Cash Book

XII

Subsidiary Books-II

43.

Purchase Book

44.

Sales Book

45.

Purchase Return Book

46.

Sales Return Book

47.

Bills Receivable Book

48.

Bills Payable Book

49.

Journal Proper

XIII

Trial Balance

50.

Meaning And Characteristics Of Trial Balance

51.

Objectives Of Preparing Trial Balance

52.

Methods Of Preparing Trail Balance

53.

Limitations Of Trail Balance

XIV

Bank Reconciliation Statement

54.

Meaning , Need & Importance Of BRS

55.

Reasons & Difference Between Cash Book & Passbook Balance

56.

Method Of Preparing BRS

57.

Preparation Of BRS From Corrected( Adjusted) Cash Book Balance

XV

Depreciation

58.

Meaning Of Depreciation

59.

Causes & Need Of Providing Depreciation

60.

Basis Of Providing Depreciation

61.

Method Of Recording Depreciation

62.

Difference Between Depreciation Account & Provision For Depreciation Account

63.

Difference Between Straight Line & Written Down Value Method

64.

Preparation Of Assets Disposal Account

XVI

Provisions & Reserves

65.

Meaning & Importance Of Provisions

66.

Objectives Of Provisions

67.

Meaning, Importance & Types Of Reserves

68.

Revenue Reserve & Capital Reserve

69.

General Reserve And Capital Reserve

70.

Secret Reserve

71.

Difference Between Provisions And Reserve

XVII

Bills Of Exchange

72.

Meaning & Features Of Bills Of Exchange

73.

Parties To Bills Of Exchange

74.

Advantages Of Bills Of Exchange

75.

Meanings & Features Of Promissory Note

76.

Parties To Promissory Note

77.

Difference Between Bills Of Exchange & Promissory Note

78.

Importance Terms

79.

Accounting Of Trade Bills In The Books Of Drawer, Drawee and Endoresee-Journal Entry

80.

Accommodation Bill

81.

Difference Between Trade Bill & Accommodation Bill

XVIII

Rectification Of Errors

82.

Classification Of Errors

83.

Errors Not Affecting Trail Balance

84.

Errors Affecting Trail Balance

85.

Locating Errors

86.

Rectification Of Errors-Journal Entries

87.

Suspense Account

XIX

Financial Statement: Trading Account, Profit & Loss Account And Balance Sheet

88.

Meaning, Objectives & Importance Of Financial Statements

89.

Capital Expenditure & Revenue Expenditure

90.

Capital Receipts And Revenue Receipts

91.

Preparation Of Trading Account, P & L Account And Balance Sheet

XX

Adjustments In Preparation Of Financial Statements

92.

Need For Adjustments In Final Accounts

93.

Necessary Adjustments-Accounting Treatment

XXI

Financial Statements Of Non-Profit Organizations (NPO)

94

Meaning And Features Of Non-Profit Organizations

95

Difference Between NPO And Profit Earning Organization

96

Receipts And Payments Account

97

Income And Expenditure Account

98

Fund Based Accounting

99

Preparation Of Income And Expenditure Account And Balance Sheet From Receipts And Payments Account

XXII

Single Entry System

100

Meaning And Features Of Single Entry System

101

Advantages And Limitations Of Single Entry System

102

Difference Between Single Entry And Double Entry System

103

Difference Between Balance Sheet And Statement Of Affairs

104

Calculation Of Profits By Statement Of Affairs Method