1. Double Entry Accounting System
- Introduction
- concept
- Advantages
- Accounting Cycle
- Types of Account
- Journalizing Rules
- Subsidiary Books
- Ledger
- Trial Balance
2. Cash Book
- Single Column
- Double Column.
3. Preparation of Accounts
- Trading, Profit and Loss Account and Balance Sheet
- (Simple exercise on Sole Trader, Final Account expected)
4. Partnership Account
- Introduction
- Preparation of Partnership Final Accounts.
5. Depreciation
- Introduction
- Meaning and definition
- Methods of Depreciation
- A) Fixed Installment Method
- B) Reducing Balance Method.
