1. Accounting Mechanism : Double Entry System 2. Preparation of Journal, Ledger and Trial Balance 3. Goods and Services Tax (GST) 4. Concept of Income and Its Measurement 5. Preparation of Final Statement 6. Royalty Accounts 7. Hire-Purchase System 8. Instalment Payment System 9. Departmental Accounts 10. Branch Accounting 11. Insolvency Accounts 12. Voyage Accounts.