| Unit 1 Introduction to Accountancy | ||
| Accountancy Introduction, Meaning, Definition of Accounting | VIEW | VIEW |
| Uses & Users of Accounting | VIEW | |
| Accounting Principles | VIEW | |
| Accounting process | VIEW | |
| Types of Reconciliation (Concepts) | VIEW | VIEW |
| Recognition of Capital & Revenue | VIEW | |
| Problems on Accounting Equation (Operating in Spreadsheet) | VIEW | |
| Unit 2 Consignment Accounts | |
| Consignment Accounts Introduction, Meaning of Consignment | VIEW |
| Consignment Vs Sales | VIEW |
| Proforma Invoice, Accounts Sales, Types Commission | VIEW |
| Accounting for Consignment Transactions & Events in the books of Consignor only | VIEW |
| Treatment of Normal & Abnormal Loss | VIEW |
| Valuation of Closing Stock | VIEW |
| Goods sent at Cost Price | VIEW |
| Goods sent at Invoice Price | VIEW |
| Unit 3 Accounting for Branches | ||
| Introduction, Meaning, Objectives, Types of Branches | VIEW | VIEW |
| Meaning and features of Branches | VIEW | |
| Meaning and features of Dependent Branches | VIEW | |
| Independent Branches, Foreign Branches | VIEW | |
| Methods of Maintaining books of Accounts by Head office | VIEW | |
| Meaning & Feature of Debtor system, stock & Debtor system | VIEW | |
| Wholesale branch system and Final Account system | VIEW | |
| Supply of Goods at Cost Price | VIEW | |
| Supply of Goods at Invoice Price | VIEW | |
| Unit 4 Leasing & Hire Purchase | ||
| Leasing, Elements of lease, Major Components of Lease Agreement, | VIEW | |
| Types of Leasing | VIEW | |
| Leasing Financial institution in India. (Theory) | VIEW | |
| Meaning of Hire Purchase and Instalment Purchase System difference between Hire Purchase and Instalment Purchase | VIEW | VIEW |
| Important Definitions: Hire Purchase Agreement | VIEW | |
| Hire Purchase Price | VIEW | |
| Hire Purchase Charges | VIEW | |
| Net Hire Purchase Price | VIEW | |
| Cash Price, Net Cash Price | VIEW | |
| Calculation of Interest | VIEW | |
| Calculation of Cash Price | VIEW | |
| Journal Entries and Ledger Accounts in the books of Hire Purchaser (Asset Accrual Method only). | VIEW | |
| Unit 5 Emerging Trends in Accounting | ||
| Digital Transformation of Accounting | VIEW | |
| Big Data Analytics in Accounting | VIEW | |
| Accounting through Cloud Computing | VIEW | |
| Green Accounting | VIEW | VIEW |
| Human Resource Accounting | VIEW | |
| Inflation Accounting | VIEW | |
| Database Accounting | VIEW | |
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