Book-Keeping and Accountancy
Definition of Book Keeping
Objectives of Book Keeping
Book-Keeping and Accountancy
Characteristic of Accountancy
Basic Accounting Terminologies
Normal Gains and Abnormal Gains
Cash Discount and Trade Discount
Trading & Not For Profit Concerns
Theory Base of Accounting
Accounting Concepts & Principles
Accounting Standard Concept
Double Entry Book-Keeping System
Definition of Book-Keeping System
Advantages of Book-keeping System
Conventional Accounting System
Classification of Accounts
Rule of Classification of Account
Source Documents
Meaning Contents and Specimen
Petty Cash and Cash Voucher
Journal
Writing of Journal Entries
Subsidiary Books
Analytical Petty Cash Book
Ledger
Balancing of Ledger Accounts
Bank Reconciliation Statement
Need and Importance of BRS
Trial Balance
Definition of Trial Balance
Specimen of Trial Balance
Preparation of Trial Balance
Errors and their Rectification
Meaning and Effects of Errors
Balance of Suspense Account
Depreciation Provision & Reserve
Accounting Treatment of DEPN
Computation of Depreciation
Financial Statements
Preparation of Trading Account
Preparation of Balance Sheet
Profit and Loss Account
Effects of Following Adjustments