Contents
Chapter # 1 Introduction To Accounting | ||
· Need and Importance of Accounting · Accounting : A Business Language · Book-Keeping · Book-Keeping Versus Accounting · Accounting Versus Accountancy · Branches of Accounting · Object of Accounting · Important Accounting Term and Concepts | ||
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Chapter #2 Transaction and Accounting Equation | ||
· What is an event? · Features · Classification · Rule for Deciding a Whether Transaction is cash or Credit · The Accounting Equation · Effect of Business Transaction · Setting up a brand new Business | ||
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Chapter # 3 Analysis of Busniess | ||
· Analysis of Transaction · Doubled entry system · Advantage of doubled entry system · Single entry system · What is an Account? · Classification of account · Rule for debiting and crediting · Explanation of Rules | ||
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Chapter # 4 Journal : The Book of Entry | ||
· Journal · Definition · Characteristics · Narration · Advantage of journal · Simple Entry and Compound entry | ||
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Chapter # 5 Ledger : Main Book of Account | ||
· What is ledger? · Features · Forms of ledger account · Posting procedure · Balancing of an Account · Normal Balance · Trial balance · Methods of preparing trial balance · Accounting cycle to trial balance | ||
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Chapter # 6 Accounting For Bill Exchange | ||
· Definition · How a bill of exchange works? · How transaction relating to bill of exchange are recorded? · Accounting treatment for bills receive or paid · Discounting of a bill of exchange · Third option or use of bill · Dishonor of a bill for exchange | ||
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