Basic concepts of accounting, Record keeping and some basic concepts, Systems of Accounting and some basic terminologies, Single and double entry record keeping, Classification of accounts, Basic books of accounts, Introduction to Financial Statements: Recording of Transactions, Accounting equation, Voucher, its types and Posting to Ledgers, Recording of Stock, Cost of goods statement & Valuation of Stock, Fixed Assets and Depreciation.
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Methods for charging depreciation, Depreciation on purchase and disposal of fixed assets, Revaluation of Fixed Assets, Bank Reconciliation Statement, Rectification of Error, Debtors, Creditors, Accruals and Provision for Bad Debts, Control Account, Rectification of Errors, Presentation of Financial Statements, Types of Business Entities, Financial Statements of Sole Proprietorship, Financial Statements of Manufacturing Concern, Financial Statements of Partnership, Mark Up on Capital and Drawings, Introduction to Companies, Components of Financial Statements of Companies, Cash Flow Statement, Financial Statements of Listed/Quoted Companies, Financial Ratios.
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