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ACCOUNTANCY

ACCOUNTANCY Chapter

Introduction to Accounting

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2. Basic Accounting Terms

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3. Theory Base of Accounting, Accounting Standards and Indian Accounting Standards (Ind-AS)

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4. Bases of Accounting

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5. Accounting Equation

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6. Accounting Procedures- Rules of Debit and Credit

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7. Origin of Transaction - Source Documents and Preparation of Vouchers

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8. Journal Entries

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9. Ledger Posting

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10. Cash Book

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11. Special Purpose Books - Subsidiary Books

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12. Bank Reconciliation Statement (BRS)

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13. Trial Balance

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14. Depreciation

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15. Provisions and Reserves

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16. Bills of Exchange

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17. Rectification of Errors

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18. Financial Statements of Sole Proprietorship

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19. Adjustments in Preparation of Financial Statements

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20. Accounts from Incomplete Records - Single Entry System

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21. Computers in Accounting

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22. Accounting Software - Tally

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