Principles of Accounting-XI



  1. Book keeping & Accounting Concept
  2. Double Entry System
  3. Accounting Equation
  4. Journal & Ledger Account
  5. Subsidiary Books

A. Purchase Book

B. Sales Book

C. Purchase Return Book/ Return Outward Book

D. Sales Return Book/ Return Inward Book

6. Cash & Banking Transactions

A. Double Column Cash Book

B. Triple Column Cash Book

7. Bank Reconciliation Statement

A. Balance as per Cash Book

B. Balance as per Pass Book

C. Overdraft as per Cash Book/ Credit Balance as per Pass Book

D. Overdraft as per Pass Book/ Credit Balance as per Cash Book

8. Trial Balance & Accounting Errors

9. Capital & Revenue Concept

10. Final Account

11. Journal Proper

12. Depreciation

A. Straight Line/ Fixed Installment/ Original Cost Method

B. Diminishing Method/ Reducing Method/ Writtendown Value Method

13. Reserves & Provisions

14. Accounting for Non-profit Organizations

15. Accounting for Incomplete Records

16. Government Accounting

17. Journal Voucher

18. Bank Cash Book

19. Budget Sheet

20. Petty Cash Book

21. Statement of Expenditure

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