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FOCUS POINTS

1. To create interest among the students for new subject


Accountancy.

2. To introduce students to Book keeping , Accounting and


Accountancy.

3. To make them understand the meaning , features, objectives,


branches , advantages and disadvantages of Accounting.

4. To make them understand the difference between Book


keeping and Accounting.

5. To introduce them to the various parties interested in


accounting information.

6. To understand the meaning of basic accounting terms like


Event, Transaction, Proprietor, Capital, Drawings, Purchase,
Sale, P/R, S/R, Profit, Loss, Discount , Depreciation , Bad debts
etc.

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