बहीखाता तथा लेखाशास्त्र के तत्व (Elements of Book-Keeping & Accountancy Class IX) By-Dr. S. k. Singh For various universties in india SBPD Publications

1. Introduction to Accounting, 2 . Basic Accounting Terms or Terminology, 3. Theory Base of Accounting : Accounting Principles—Fundamental Assumptions or Concepts, 4. Double Entry System, 5. Process and Bases of Accounting, 6. Origin of Transactions : Source Documents and Vouchers, 7. Accounting Equation, 8. Rules of Debit and Credit, 9. Recording of Business Transactions : Books of Original Entry— Journal, 10. Ledger, 11. Special Purpose (Subsidiary) Books (I) : Cash Book, 12. Special Purpose (Subsidiary) Books (II), 13. Trial Balance and Errors.