CONTENTS

CONTENTS

Module Name of the Lesson Page No.

I. Basic Accounting 1. Accounting - An Introduction 1

2. Accounting Concepts 17

3. Accounting Conventions and Standards 33

4. Accounting for Business Transactions 46

6. Ledger 100

7. Cash Book 119

8. Special Purpose Books 145

II. Trial Balance and Computers

9. Bank Reconciliation Statement 169

10. Trial Balance 184

11. Errors and their Rectification 205

12. Computer and Computerised Accounting System 226

III. Financial Statements of Profit 13 Financial Statements - An Introduction 1

and Not for Profit organisations

14 Financial Statement - I 27

15 Financial Statement II 48

16. Not for Profit Organisation - An Introduction 74

17. Financial Statements 88

IV. Partnership Accounts 18. Partnership General 115

19. Admission of a Partner 140

20. Retirement and Death of a Partner 180

21. Dissolution of a partnership firm 216

V. Accounting for Shmare and 22. Company - An Introduction 241

Debentures

23. Issue of Shares 255

24. Forfeitrue of Shares 281

25. Reissue of Debentures 299

26. Issue of Debentures 312

6A Analysis of Financial Statements 27. Financial Statements Analysis-An Introduction 1

28. Accounting Ratios-I 20

29. Accounting Ratios-II 42

30. Cash Flow Statement 62

OR

6B Elementary Cost Accounting 27. Cost Accounting-An Introduction 95

28. Basic Cost Concepts 106

29. Cost Sheet 121

30. Materials and Stores 138

Curriculum & Model Question paper

Sample Question paper