4. Accounting Process : Recording of Business Transactions :Journal  5. Ledger (Including Rules of Posting) 6. Sub-Division of Journal : Subsidiary Books (Cash Book and Other Subsidiary Books) 7. Trial Balance 8. Rectification of Errors 9. Bank Reconciliation Statement  10.Measurement of Business Income 12. Sectional and Self-Balancing Ledgers 13. Capital and Revenue Expenditure and Receipts 14. Financial Statement of Non-Corporate Entities 15. Accounting of Non-Trading or Not-for-Profit Organisations/ Institutions 16. Hire-Purchase System 17. Instalment Payment System 18. Royalty Accounts 19. Dissolution of a Partnership Firm-1 20. Dissolution of a Partnership Firm-2 (Insolvency of a  Partner) 21. Dissolution of a Partnership Firm-3 (Gradual Realisation of Assets and Piecemeal Distribution) 22. Sale of Partnership Firm/Conversion into Company.