CONTENTS:

1.Introduction to Accounting

2.Basic Accounting Terms

3.Theory Base of Accounting, Accounting Standards and Indian Accounting Standards (Ind-AS)

4.Bases of Accounting

5.Accounting Equation

6.Accounting Procedures- Rules of Debit and Credit

7.Origin of Transactions-Source Documents and Preparation of Vouchers

8.Jounal

9.Ledger

10.Special Purpose Books I-Cash Book

11.Special Purpose Books II-Other Books

12.Accounting of Goods and Services Tax (GST)

13.Bank Reconciliation Statement

14.Trial Balance

15.Depreciation

16.Provisions and Reserves

17.Rectification of Errors

18.Financial Statements of Sole Proprietorship

19.Adjustments in Preparation of Financial Statements

20.Accounts from Incomplete Records-Single Entry System