| |
Marks
|
Periods |
| Unit
1: Introduction to Accounting |
6
|
12 |
- Meaning
& Objectives
- Basic
Terms
|
|
|
| Unit
2: Theory base of Accounting |
5 |
12 |
- Concepts
& Conventions
- Principles
of Accounting
|
|
|
| Unit
3: Origin and Recording of Transactions |
10 |
24 |
- Origin
of transaction
- Accounting
equation
- Rules
of debit and credit
- Double
entry Book keeping
- Source
documents
- Journal
- Cash Book
- Day Books
- Ledger:
Posting & Balancing
- Bank Reconciliation
statement
|
|
|
| Unit
4: Trial Balance and Errors |
8 |
20 |
- Meaning
of trial balance
- Types
of errors
- Rectification
of errors
- Suspense
account
|
|
|
| Unit
5: Financial statements |
15 |
36 |
- Introduction
to Final Accounts
- Trading
and P&L
- Balance
Sheet
- Adjustments
in preparation of final account
- Methods
of presenting final accounts
|
|
|
| Unit
6: Computer Awareness |
6 |
14 |
- Introduction
of Computers
- Role of
computer in accounting
- Concept
of flow chart
- Type of
process in an accounting system
|
|
|
| Unit
7: Depreciation, Reserves and Provisions |
10 |
24 |
- Meaning
of/ Need for Depreciation
- Methods
of Depreciation
- Accounting
for Depreciation
- Reserves
and provisions
|
|
|
| Unit
8: Bills of Exchange |
10 |
24 |
- Features
of a bill of exchange
- Bill of
exchange and Promissory Note
- Important
terms
- Accounts
in books of drawer and drawee
|
|
|
| Unit
9: Accounts of Non-Profit Organization |
15 |
36 |
- Meaning
of non-profit organization
- Receipts
and payments account
- Income
and Expenditure account
- Balance
sheet
|
|
|
| Unit
10: Accounts from Incomplete records |
15 |
36 |
- Meaning
of Single entry
- Statement
of affairs
- Final
accounts from incomplete information
|
|
|
