Unit-I
1. Introduction to Accounting
2. Accounting Principles : Concepts and Conventions
3. Indian and International Accounting Standards
Unit-II
1. Preparation of Journal, Ledger and Triable Balance
2. Preparation of Subsidiars 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.