TB Book Keeping & Basic Accounting | Pages-424 | Code- 662 | Edition-3rd| Concepts + Theorems/Derivations + Solved Numericals + Practice Exercises | Text Book (Accounts)

SYLLABUS- BOOK KEEPING & BASIC ACCOUNTING,

Unit-I

Meaning of book keeping. Process of book keeping and accounting, Basic terminology of accounting, subsidiary books of accounts, Difference between accounting & book keeping. Importance & Limitations of Accounting, Various users of Accounting Information, Accounting Principles,

Conventions & Concepts.

Unit-II

Accounting Equation, Dual Aspect of Accounting Types of accounting Rules of debit & Credit, Preparation of Journal and Cash book including banking transaction, Ledger and Trial balance.

Unit-III

Rectification of errors preparation of bank reconciliation Statement, Bills of Exchange And promissory notes.

Unit-IV

Valuation of stocks, Accounting treatment of depreciation. Reserve and provision, Preparation of final accounts along with adjustment entries.

Unit-V

Issue of shares and debentures, Issue of bonus shares and right issue, Redemptioment preference shares and debentures.