CONTENTS
- Book keeping & Accounting Concept
- Double Entry System
- Accounting Equation
- Journal & Ledger Account
- 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