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Unit 1 {Book} |
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Financial Accounting |
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Accounting Meaning, Objectives |
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Accounting Scope |
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Accounting Functions and Attributes |
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Users of Accounting Information |
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Accounting Principles |
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Accounting Concept vs Accounting Conventions |
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Accounting Standards List of Indian Accounting Standards |
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Unit 2 {Book} |
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Single Entry System Meaning, Features, Characteristics, Types and Limitation |
VIEW |
Merits and Demerits of Single-Entry System |
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Conversion into Double Entry System |
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Preparation of Statement of Affairs |
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Cashbook |
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Memorandum |
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Trading Account |
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Total Debtors Account |
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Total Creditors Account |
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Bills Receivable and Bills Payable Accounts |
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Trading, Profit and Loss Account |
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Balance Sheet |
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Unit 3 {Book} |
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Hire Purchase and Installment Purchase |
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Hire Purchase Agreement |
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Hire Purchase Price |
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Cash Price |
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Hire Purchase Charges |
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Calculation of Interest |
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Calculation of Cash Price |
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Journal Entries and Ledger Accounts in the Book of Hire Purchase and Hire Vendor |
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Unit 4 {Book} |
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Royalty Accounts |
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Treatment of Strike and Stoppage of Work |
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Accounting Treatment in the Books of Lessee |
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Accounting Treatment in the Books of Lessor |
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Journal Entries and Ledger Accounts Including Minimum Rent Account |
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Unit 5 {Book} |
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Conversion of Partnership Firm into a Limited Company |
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Purchase Consideration |
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Journal Entries and Ledger Accounts in the Book of Vendor |
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Dissolution Expenses |
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Unrecorded Assets and Liabilities |
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Assets and Liabilities not Taken Over by the Purchasing Company |
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Contingent Liabilities |
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Incorporation Entries |
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Preparation of Balance Sheet of the Purchasing Company under Vertical Format |
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