Section - I: Accounting Principles and Processes
1. Meaning and Scope of Accounting
2. Accounting Principles
3. Basic Accounting Terms
4. Journalizing Transactions
5. Ledger Posting and Trial Balance
6. Sub-Division of Journal
7. Negotiable Instruments
8. Bank Reconciliation Statement
9. Matching Concept
10. Capital and Revenue
11. Final Accounts
12. Rectification of Errors
13. Depreciation, Provisions and Reserves
14. Accounts of Non-Profit Making Organizations
15. Single Entry System: (FINAL ACCOUNTS FROM INCOMPLETE RECORDS)
Section - II: Special Accounting Problems
1. Consignment Accounts
2. Joint Venture Accounts
3. Hire Purchase, Lease and Instalment Purchase Systems
4. Branch Accounts
5. Account Current and Average Due Date
6. Inventory Valuation
Section - III: Partnership Accounts
1. Fundamentals
2. Reconstitution of Partnership Firms - I (Admission)
3. Reconstitution of Partnership Firms - II (Retirement, Death and Amalgamation)
4. Dissolution of a Partnership Firm
Section - IV: Company Accounts
1. The Joint Stock Company
2. Shares and Share Capital
3. Debentures
4. Company Financial Statements
5. Acquisition of Business and Profit Prior to Incorporation
6. Internal Reconstruction
7. External Reconstruction, Amalgamation and Absorption
Section - V: Cost and Management Accounting
1. Management Accounting: Nature and Scope
2. Financial Statements: Analysis and Interpretation
3. Funds Flow Statement
4. Cash Flow Statement
Test Questions 5.141 Practical Problems 5.142