UNIT - I Financial Accounting 

1. Nature and Scope of Accounting 2. Accounting Principles 3. Indian and International Accounting Standards 4. Accounting Mechanism : Double Entry System 5. Preparation of Journal Entries, Ledger and Trial Balance 6. Goods and Service Tax (G.S.T.) 7. Sub-Division of Journal : Subsidiary Books, (i) Cash Book (ii) Other Subsidiary Books 8. Preparation of Final Accounts 9. Capital and Revenue 10. Measurement of Business Income 11. Revenue Recognition (Including AS-9) 12. Valuation of Inventory (Stock) 13. Depreciation 14. Branch Account 15. Accounting of Non-Trading or Not-For-Profit Organisations/ Institutions.

Computerised Accounting

1. Accounting 2. Introduction to Computer and Accounting Information System (IAS) 3. Computerised Accounting System.

Appendix : Multiple Choice Question with Answers