UNIT - I 

1. Introduction to Accounting, 2. Accounting Principles : Concept and Conventions, 3. Indian and International Accounting Standards, 

UNIT - II 

1. Preparation of Journal, Ledger and Trial Balance 2. Preparation of Subsidiary Books (i) Cash Book  (ii) Other Subsidiary Books, 

UNIT - III 

1. Accounting for Depreciation 2. Valuation of Inventory (Stock) 3. Accounting of Non-Trading or Not-For-Profit Organisations/Institutions, 4. Single Entry System or Accounting from Incomplete Records.