Last updated on August 19th, 2020 at 07:46 pm

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UNIT 1 BOOK LINK |
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1 |
Meaning and Scope of Accounting |
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2 |
Objectives and Nature of Accounting |
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3 |
Functions of Accounting |
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4 |
Book Keeping and Accounting |
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5 |
Interrelationship of Accounting with other Disciplines |
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6 |
Branches of Accounting |
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7 |
Limitations of Accounting |
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Accounting Principles and Standards |
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8 |
Accounting Principles |
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9 |
Accounting concepts and conventions |
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1 |
Meaning and relevance of GAAP |
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1 |
Accounting standards issued by ICAI |
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UNIT 2 Journalizing Transactions: BOOK LINK |
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1 |
Journal entries |
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2 |
Compound Journal entries, Opening entry |
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3 |
Ledger Posting and Trial Balance |
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4 |
Preparation of Ledger, Posting |
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5 |
Preparation of Cash Book, Sales and Purchase book |
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6 |
Trial Balance |
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Company Final Accounts: |
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7 |
Preparation of Final Accounts with adjustments |
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8 |
Trading Account |
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9 |
Profit & Loss Account |
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10 |
Balance sheet as per schedule –III of the new companies act 2013 |
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UNIT 3 Depreciation, Provisions and Reserves BOOK LINK |
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1 |
Concept of Depreciation, Causes of Depreciation |
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Basic feature of Depreciation, Meaning of Depreciation Accounting |
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3 |
Objectives of Providing Depreciation |
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4 |
Fixation of Depreciation Amount |
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5 |
Method of Recording Depreciation |
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6 |
Methods of Providing Depreciation |
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7 |
Depreciation Policy |
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8 |
AS-6(Revised) Provisions and Reserves |
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9 |
Change of method of Depreciation |
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Contemporary issues & Challenges in Accounting |
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10 |
Human Resource Accounting |
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11 |
Green Accounting |
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12 |
Inflation Accounting |
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13 |
Price Level Accounting |
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14 |
Social Responsibility Accounting |
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UNIT 4 Shares and Share Capital BOOK LINK |
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1 |
Introduction to Joint Stock Company |
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2 |
Shares, Share Capital |
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3 |
Accounting entries, Under Subscription, Over Subscription |
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4 |
Calls in Advance, Calls in Arrears |
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5 |
Issue of Shares at Premium |
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6 |
Issue of Shares at Discount |
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7 |
Forfeiture of Shares |
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8 |
Surrender of Shares, Right Shares |
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9 |
Issue of Debentures |
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10 |
Methods of Redemption |
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11 |
Redemption of Debentures |
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12 |
Stock exchanges of India and Role of SEBI |
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