Topics
Introduction to Accounting
- Introduction to Accounting
- Evolution of Accounting
- Meaning and Definition of Accounting
- Accounting Cycle
- Objectives of Accounting
- Functions of Accounting
- Importance of Accounting
- Basic Accounting Terminologies
- Branches of Accounting
- Bases of Accounting
- Users of Accounting Information
- Role of an Accountant
- Role of an Accountant
Conceptual Framework of Accounting
Books of Prime Entry
Ledger
Trial Balance
Subsidiary Books - 1
Subsidiary Books - 2
- Subsidiary Book - II
- Meaning of Cash Book
- Cash Book – A Subsidiary Book and Principal Book of Accounts
- Importance of Cash Book
- Types of Cash Book
- Single Column Cash Book
- Cash Discount and Trade Discount
- Double Column Cash Book (Cash Book with Cash and Discount Column)
- Three Column Cash Book (Cash Book with Cash, Discount and Bank Column)
- Petty Cash Book
Bank Reconciliation Statement
Rectification of Errors
Depreciation Accounting
Capital and Revenue Transactions
- Capital and Revenue Transaction
- Considerations in Determining Capital and Revenue Expenditures
- Classification of Expenditure
- Capital Expenditure
- Revenue and Deferred Revenue Expenditure
- Comparison of Capital, Revenue and Deferred Revenue Expenditure
- Capital and Revenue Receipts
- Distinction Between Capital and Revenue Receipts
Final Accounts of Sole Proprietors - 1
Final Accounts of Sole Proprietors - 2
Computerised Accounting
- Introduction to Computers
- Computerised Accounting System (CAS) - Software Packages
- Advantages of Computerised Accounting System
- Limitations of Computerised Accounting System
- Differences Between Manual and Computerised Accounting System
- Accounting Software
- Grouping and Codification of Accounts
- Microsoft Office-Ms Word and Ms Excel Practical
description
- Proper and systematic record of business transactions
- Convenient posting
- Division of work
- Efficiency
- Helpful in decision making
- Prevents errors and frauds
- Availability of requisite information at a glance
- Detailed information available
- Saving in time
- Labour of posting is reduced
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