1. Accounting-Meaning and Scope 2. Accounting Principles : Concepts and Conventions 3. Double Entry System 4. Recording of Transactions : Journal, Ledger and Trial Balance 5. Sub-division of Journal : Subsidiary Books (i) Cash Book (ii) Other Subsidiary Books 6. Final Accounts-with Adjustments 7. Accounting Standards 7. (A) . Detailed Study of Accounting Statndards 6 and 10 8. Branch Accounting 9. Departmental Accounting 10. Royalty Accounts 11. Accounting of Non-Trading or Not-for-Profit Organisations/Institutions 12. Joint Venture Accounts 13. Consignment Accounts 14. Investment Accounts 15. Dissolution of a Partnership Firm-I 16. Dissolution of a Partnership Firm-2 17. Dissolution of a Partnership Firm-3 18. Amalgamation of Partnership Firm 19. Sale of Partnership Firm/Conversion into Company 20. Revenue Recognition (AS -9) 21. Depreciation 22. Computerised Accounting Sysytem (CAS),

Chapterwise Very Short Answer Type Questions

SYLLABUS

Unit I - Concept of Double Entry System, Accounting Concepts and Conventions, Preparation of Journal, Sub-division of Journal, Preparation of Ledger and Trial Balance, Final Accounts with Adjustments.

Unit II - Introduction to Indian Accounting Standards. Detail Study of Accounting Standard-6 and 10, Branch Accounts, Departmental Accounts.

Unit III - Royalty Accounts, Accounting for Non-Profit Making Organisation.

Unit IV - Joint Venture Accounts, Consignment and Investment Accounts.

Unit V - Partnership Accounts—Dissolution with Insolvency of Partner, Amalgama-tion of Partnership Firms, Conversion of Partnership Firm into Joint Stock Company.