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