1. Introduction to Accounting 2. Basic Accounting Terms or Terminology 3. Theory Base of Accounting : Accounting Principles-Fundamental Assumptions or Concepts 4. Accounting Standards 5. Double Entry System 6. Process and Bases of Accounting 7. Origin of Transactions : Source Documents and Vouchers 8. Accounting Equation 9. Rules of Debit and Credit 10. Recording of Business Transactions : Books of Original Entry-Journal 10A. Accounting for Goods and Services Tax (GST) 11. Ledger 12. Special Purpose (Subsidiary) Books (I) : Cash Book 13. Special Purpose (Subsidiary) Books (II) 14. Bank Reconciliation Statement 15. Trial Balance and Errors 16. Rectification of Errors 17. Depreciation 18. Provisions and Reserves 19. Capital and Revenue Expenditures and Receipts 20. Financial Statements/Final Accounts (Without Adjustment) 21. Financial Statements/Final Accounts (With Adjustment)
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Appendix : Dictionary of Accounting
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